Fertilizers

Tariff Item Description of goods GST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
3101 All goods and organic manure [other than put up in unit containers and bearing registered brand name] Nil Nil Nil Nil
3101 All goods i.e. animal or vegetable fertilizers or organic fertilizers put up in unit containers and bearing brand name 2.5% 2.5% 5% Nil
3102 Mineral or chemical fertilizers, nitrogenous, other than those which are clearly not to be used as fertilizers 2.5% 2.5% 5% Nil
3103 Mineral or chemical fertilizers, phosphatic, other than those which are clearly not to be used as fertilizers 2.5% 2.5% 5% Nil
3104 Mineral or chemical fertilizers, potassic, other than those which are clearly not to be used as fertilizers 2.5% 2.5% 5% Nil
3105 Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10kg, other than those which are clearly not to be used as fertilizers 2.5% 2.5% 5% Nil
3102 Mineral or chemical fertilizers, nitrogenous, which are clearly not to be used as fertilizers 9% 9% 18% Nil
3103 Mineral or chemical fertilizers, phosphatic, which are clearly not to be used as fertilizers 9% 9% 18% Nil
3104 Mineral or chemical fertilizers, potassic, which are clearly not to be used as fertilizers 9% 9% 18% Nil
3105 Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10kg, which are clearly not to be used as fertilizers 9% 9% 18% Nil