HSN Code | HSN Description | GST Rate | |
---|---|---|---|
Chapter 31 |
FERTILISERS | ||
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 products | ||
310100 |
- | Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products: | |
31010010 |
--- | Guano | |
--- | Other: | ||
31010091 |
---- | Animal dung | |
31010092 |
---- | Animal excreta | |
31010099 |
---- | Other | |
3102 |
Mineral or chemical fertilisers, nitrogenous | ||
310210 |
- | Urea, whether or not in aqueous solution : | |
31021010 |
--- | Fertilizer grade, conforming to Standard IS 5406 | |
31021090 |
--- | Other | |
- | Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: | ||
31022100 |
-- | Ammonium sulphate | |
310229 |
-- | Other: | |
31022910 |
--- | Ammonium sulphonitrate | |
31022990 |
--- | Other | |
31023000 |
- | Ammonium nitrate, whether or not in aqueous solution | |
31024000 |
- | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances | |
31025000 |
- | Sodium nitrate | |
31026000 |
- | Double salts and mixtures of calcium nitrate and ammonium nitrate | |
31028000 |
- | Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | |
310290 |
- | Other, including mixtures not specified in the foregoing sub-headings : | |
31029010 |
--- | Double salts or mixtures of calcium nitrate and magnesium nitrate | |
31029090 |
--- | Other | |
3103 |
Mineral or chemical fertilisers, phosphatic | ||
Superphosphates: | |||
31031100 |
-- | Containing by weight 35% or more of diphosphorus pentaoxide (P 2 O 5 ) | |
31031900 |
-- | Other | |
31039000 |
- | Other | |
3104 |
Mineral or chemical fertilisers, potassic | ||
31042000 |
- | Potassium chloride | |
31043000 |
- | Potassium sulphate | |
31049000 |
- | Other | |
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 kg. | ||
31051000 |
- | Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. | |
31052000 |
- | Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium | |
31053000 |
- | Diammonium hydrogen ortho phosphate (diammonium phosphate) | |
31054000 |
- | Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophos-phate (diammonium phosphate) | |
- | Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: | ||
31055100 |
-- | Containing nitrates and phosphates | |
31055900 |
-- | Other | |
31056000 |
- | Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium | |
310590 |
- | Other: | |
31059010 |
--- | Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium | |
31059090 |
--- | Other |
☑ Monthly | GSTR-3B
GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
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GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]
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PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
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GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).