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
HSN code 3105 is
a 4-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification.
It covers: 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.
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 3105?
HSN 3105 refers to: 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. It belongs to Chapter 31 (Fertilisers) of the GST tariff.
What is the GST rate for HSN code 3105?
The GST rate for HSN code 3105 is 5% — CGST 2.5% + SGST 2.5% for intra-state, or IGST 5% for inter-state supply.
Is HSN code 3105 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 3105 belong to?
HSN code 3105 belongs to Chapter 31 of the GST tariff, which covers Fertilisers.
