Diammonium phosphate HSN Code
GST rates and HSN code for Diammonium phosphate.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement | Natural Calcium Phosphates, Natural Aluminium Calcium Phosphates And Phosphatic Chalk – Unground: Natural Calcium Phosphate | 25101010 | 5% | – | 01/07/2017 | – |
| Natural Calcium Phosphates, Natural Aluminium Calcium Phosphates And Phosphatic Chalk – Unground: Natural Calcium Phosphate Apatite | 25101030 | 5% | – | 01/07/2017 | – | |
| Natural Calcium Phosphates, Natural Aluminium Calcium Phosphates And Phosphatic Chalk – Ground: Natural Aluminium Calcium Phosphate | 25102020 | 5% | – | 01/07/2017 | – | |
| Natural Calcium Phosphates, Natural Aluminium Calcium Phosphates And Phosphatic Chalk – Unground: Natural Aluminium Calcium Phosphate | 25101020 | 5% | – | 01/07/2017 | – | |
| Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive | Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined – Phosphates : – Other : Magnesium Phosphate, Dibasic | 28352920 | 18% | – | 01/07/2017 | – |
| Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined – Phosphates : Calcium Hydrogenorthophosphate (Dicalcium Phosphate“)” | 28352500 | 18% | – | 01/07/2017 | – | |
| Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined – Phosphates : – Other Phosphates Of Calcium : Calcium Tribasic Phosphate | 28352620 | 18% | – | 01/07/2017 | – | |
| Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined – Polyphosphates : Sodium Triphosphate (Sodium Tripoly- Phosphate) | 28353100 | 18% | – | 01/07/2017 | – | |
| Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined – Phosphates : – Other : Magnesium Phosphate, Monobasic | 28352910 | 18% | – | 01/07/2017 | – | |
| Phosphinates (Hypophosphites), Phosphonates (Phosphites) And Phosphates; Polyphosphates, Whether Or Not Chemically Defined – Phosphates : – Other : Magnesium Phosphate, Tribasic | 28352930 | 18% | – | 01/07/2017 | – | |
| Dicalcium Phosphate (Dcp) Of Animal Feed Grade Conforming To Is Specification No.5470 : 2002 | 2835 | Nil | – | 01/07/2017 | – | |
| elements or of isotopes | Phosphoric Esters And Their Salts, Including Lacto Phosphate; Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives | 2919 | 18% | – | 01/07/2017 | – |
| Vegetable Alkaloids, Natural Or Reproduced By Synthesis, And Their Salts, Ethers, Esters And Other Derivatives – Alkaloids Of Cinchona And Their Derivatives; Salts Thereof : — Chloroquine Phosphate | 29392040 | 18% | – | 01/07/2017 | – | |
| Vegetable Alkaloids, Natural Or Reproduced By Synthesis, And Their Salts, Ethers, Esters And Other Derivatives – Alkaloids Of Cinchona And Their Derivatives; Salts Thereof :-Quinine And Its Salts : Chloroquine Phosphate | 29392140 | 18% | – | 01/07/2017 | – | |
| Phosphoric Esters And Their Salts, Including Lacto Phosphates; Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives – Tris (2,3-Dibromopropyl) Phosphate | 29191000 | 18% | – | 01/07/2017 | – | |
| Tris (2, 3 Dibromopropyl) Phosphate | 29202930 | 18% | – | 01/07/2017 | – | |
| Phosphoric Esters And Their Salts, Including Lacto Phosphates; Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives – Other — Tricresyl Phosphate | 29199050 | 18% | – | 01/07/2017 | – | |
| Esters Of Other Inorganic Acids Of Non-Metals (Excluding Esters Of Hydrogen Halides) And Their Salts; Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives – Other : Tris (2,3 Di-Bromopropyl) Phosphate | 29209030 | 18% | – | 01/07/2017 | – | |
| Fertilizers | Mineral Or Chemical Fertiliserscontaining 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 Diammonium Hydro | 31053000 | 5% | – | 01/07/2017 | – |
| Mineral Or Chemical Fertiliserscontaining 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 Diammonium Hydro | 31053000 | 18% | – | 01/07/2017 | – |
Understanding the Diammonium Phosphate (DAP) HSN Code
Diammonium Phosphate (DAP) stands as a vital granular fertilizer, playing a crucial role in agricultural productivity worldwide. As a highly concentrated source of both nitrogen (N) and phosphorus (P), DAP is indispensable for farmers aiming to boost crop yields and ensure healthy plant development. For businesses involved in the import, manufacture, or sale of DAP in India, accurately identifying its HSN (Harmonized System of Nomenclature) code is paramount for correct GST (Goods and Services Tax) compliance.
The classification of DAP primarily falls under the category of “Fertilizers,” reflecting its intended use in agriculture.
The Diammonium Phosphate HSN Code
DAP, in its capacity as a chemical fertilizer providing two essential plant nutrients (nitrogen and phosphorus), is consistently categorized under Chapter 31 of the HSN, specifically dedicated to “Fertilisers.”
1. HSN 3105: Mineral or Chemical Fertilisers Containing Two or Three of the Fertilising Elements Nitrogen, Phosphorus and Potassium
This is the most relevant heading for Diammonium Phosphate. Within this heading, a specific eight-digit HSN code clearly identifies DAP:
- Diammonium Hydrogen Ortho Phosphate (Diammonium Phosphate):
- HSN Code: 31053000 This HSN code is universally recognized for Diammonium Phosphate when it is intended for use as a fertilizer.
It is crucial to note that while other types of phosphates (like calcium hydrogenorthophosphate, magnesium phosphate, or even organic phosphates) exist and have different HSN codes (e.g., in Chapter 28 for inorganic chemicals or Chapter 29 for organic chemicals), these are distinct from DAP. DAP’s primary identity and application as an agricultural fertilizer dictates its classification under Chapter 31.
The data also lists various other phosphates under Chapter 28 and 29, often with an 18% GST rate. This highlights the importance of distinguishing between DAP used as a fertilizer and other chemical forms of phosphates that might serve different industrial or laboratory purposes.
Understanding GST Rates for Diammonium Phosphate
The GST rate applicable to Diammonium Phosphate (DAP) when used as a fertilizer is a critical factor for the agricultural sector. To ensure affordability and promote agricultural output, the Indian government has set a concessional GST rate for fertilizers.
- For Diammonium Hydrogen Ortho Phosphate (Diammonium Phosphate) under HSN 31053000, when used as a fertilizer: The GST rate is 5%. This 5% rate has been effective since July 1, 2017.
It’s important to be aware that if Diammonium Phosphate is clearly not to be used as a fertilizer (e.g., for certain industrial or laboratory applications, although this is less common for DAP itself), it might attract a higher GST rate, typically 18%, as indicated in some broader HSN descriptions. However, for its primary and common use in agriculture, the 5% rate applies. There are generally no CESS charges associated with DAP.
Businesses engaged with DAP must ensure accurate documentation reflecting its intended use as a fertilizer to avail of the concessional GST rate and maintain compliance.
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