HSN code 31054000 is
a 8-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification.
It covers: Ammonium dihydrogen ortho phosphate(monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate).
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 31054000?
HSN 31054000 refers to: Ammonium dihydrogen ortho phosphate(monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate). It belongs to Chapter 31 (Fertilisers) of the GST tariff.
What is the GST rate for HSN code 31054000?
The GST rate for HSN code 31054000 is 5% — CGST 2.5% + SGST 2.5% for intra-state, or IGST 5% for inter-state supply.
Is HSN code 31054000 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 31054000 belong to?
HSN code 31054000 belongs to Chapter 31 of the GST tariff, which covers Fertilisers.