Headings in chapter 31 and their GST
| HSN | Description | GST |
|---|---|---|
| 3101 | Animal or vegetable fertilisers, whether or not mixed together or chemically treated, fertilisers produced by the mixing or chemical treatment of animal or vegetable products4 tariff items | 0% or 5% |
| 3102 | Mineral or chemical fertilisers, nitrogenous14 tariff items | 5% or 18% |
| 3103 | Mineral or chemical fertilisers, phosphatic5 tariff items | 5% or 18% |
| 3104 | Mineral or chemical fertilisers, potassic4 tariff items | 5% or 18% |
| 3105 | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg9 tariff items | 5% or 18% |
Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.