Q3HSN Code 3105
Mineral or chemical fertilisers containing two or three
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 kg
GST rate
| 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 kg; other than those which are clearly not to be used as fertilizers | 5% |
| 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 kg, which are clearly not to be used as fertilizers | 18% |
Codes under 3105
| Code | Description | GST rate |
|---|---|---|
| 3105 10 | Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. | Varies |
| 3105 20 | Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium | Varies |
| 3105 20 00 | Mineral or chemical fertilisers containing the three fertilising elements nitrogen,phosphorus and potassium | Varies |
| 3105 30 | Diammonium hydrogen ortho phosphate (diammonium phosphate) | Varies |
| 3105 40 | Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate) | Varies |
| 3105 51 | Containing nitrates and phosphates — 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 kg | Varies |
| 3105 59 | 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 kg › Other | Varies |
| 3105 60 | Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium | Varies |
| 3105 90 | 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 kg › Other | Varies |
| 3105 90 10 | Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium | Varies |
Frequently Asked Questions
What is the HSN code for mineral or chemical fertilisers containing two or three?
The HSN code for mineral or chemical fertilisers containing two or three is 3105, under Chapter 31 (Fertilisers).
What is the GST rate on mineral or chemical fertilisers containing two or three?
It depends on the specific item: 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 kg; other than those which are clearly not to be used as fertilizers is 5%; 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 kg, which are clearly not to be used as fertilizers is 18%.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.