HSN code 31023000 is
a 8-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification.
It covers: Ammonium nitrate, whether or not in aqueous solution.
This code falls under Chapter 31
(Fertilisers) of the Indian GST tariff.
The applicable GST rate is 5%
(CGST 2.5% + SGST 2.5% for intra-state, or IGST 5% for inter-state transactions).
Who needs this code? Any GST-registered business supplying
goods classified under this
HSN code must quote it on their tax invoices.
Turnover above ₹5 crore requires 6-digit codes;
exporters must use 8-digit HSN codes.
Frequently Asked Questions
What is HSN code 31023000?
HSN 31023000 refers to: Ammonium nitrate, whether or not in aqueous solution. It belongs to Chapter 31 (Fertilisers) of the GST tariff.
What is the GST rate for HSN code 31023000?
The GST rate for HSN code 31023000 is 5% — CGST 2.5% + SGST 2.5% for intra-state, or IGST 5% for inter-state supply.
Is HSN code 31023000 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 31023000 belong to?
HSN code 31023000 belongs to Chapter 31 of the GST tariff, which covers Fertilisers.
