Organic Fertilizer HSN Code, Applicability, HSN Code and GST Rate on Organic Fertilizer

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
Inorganic chemicals, <strong>organic</strong> or inorganic compounds of precious metals, of rare-earth metals, of radioactive	Fertilizer Grade Phosphoric Acid	2809	5%	–	27/07/2018 25/01/2018	–
Colloidal Precious Metals; Inorganic Or Organic Compounds Of Precious Metals, Whether Or Not Chemically Defined; Amalgams Of Precious Metals – Silver Compounds : Silver Nitrate	28432100	18%	–	01/07/2017	–
<strong>Fertilizer</strong>s	All Goods I.E. Animal Or Vegetable Fertilisers Or Organic Fertilisers Put Up In Unit Containers And Bearing A Brand Name	3101	5%	–	01/07/2017	–
All Goods And Organic Manure Other Than Those Put Up In Unit Container And,-(A) Bearing A Registered Brand Name; Or (B) Bearing A Brand Name On Which An Actionable Claim Or Enforceable Right In A Court Of Law Is Available [Other Than Those Where Any Actionable Claim Or Enforceable Right In Respect Of Such Brand Name Has Been Foregone Voluntarily, Subject To The Conditions As In The Annexure I]	3101	5%	–	01/07/2017	–
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks	Synthetic Organic Colouring Matter, Whether Or Not Chemically Defined; Preparations As Specified In Note 3 To This Chapter Based On Synthetic Organic Colouring Matter; Synthetic Organic Products Of A Kind Used As Fluorescent Brightening Agents Or As Lumin	32041552	18%	–	01/07/2017	–
Synthetic Organic Colouring Matter, Whether Or Not Chemically Defined; Preparations As Specified In Note 3 To This Chapter Based On Synthetic Organic Colouring Matter; Synthetic Organic Products Of A Kind Used As Fluorescent Brightening Agents Or As Lumin	32041246	18%	–	01/07/2017	–
Synthetic Organic Colouring Matter, Whether Or Not Chemically Defined; Preparations As Specified In Note 3 To This Chapter Based On Synthetic Organic Colouring Matter; Synthetic Organic Products Of A Kind Used As Fluorescent Brightening Agents Or As Lumin	32041563	18%	–	01/07/2017	–
Synthetic Organic Colouring Matter, Whether Or Not Chemically Defined; Preparations As Specified In Note 3 To This Chapter Based On Synthetic Organic Colouring Matter; Synthetic Organic Products Of A Kind Used As Fluorescent Brightening Agents Or As Lumin	32041482	18%	–	01/07/2017	–
Synthetic Organic Colouring Matter, Whether Or Not Chemically Defined; Preparations As Specified In Note 3 To This Chapter Based On Synthetic Organic Colouring Matter; Synthetic Organic Products Of A Kind Used As Fluorescent Brightening Agents Or As Lumin	32041943	18%	–	01/07/2017	–
Synthetic Organic Colouring Matter, Whether Or Not Chemically Defined; Preparations As Specified In Note 3 To This Chapter Based On Synthetic Organic Colouring Matter; Synthetic Organic Products Of A Kind Used As Fluorescent Brightening Agents Or As Lumin	32041966	18%	–	01/07/2017	–
Synthetic Organic Colouring Matter, Whether Or Not Chemically Defined; Preparations As Specified In Note 3 To This Chapter Based On Synthetic Organic Colouring Matter; Synthetic Organic Products Of A Kind Used As Fluorescent Brightening Agents Or As Lumin	32041557	18%	–	01/07/2017	–
Synthetic Organic Colouring Matter, Whether Or Not Chemically Defined; Preparations As Specified In Note 3 To This Chapter Based On Synthetic Organic Colouring Matter; Synthetic Organic Products Of A Kind Used As Fluorescent Brightening Agents Or As Lumin	32041121	18%	–	01/07/2017	–
Synthetic Organic Colouring Matter, Whether Or Not Chemically Defined; Preparations As Specified In Note 3 To This Chapter Based On Synthetic Organic Colouring Matter; Synthetic Organic Products Of A Kind Used As Fluorescent Brightening Agents Or As Lumin	32041440	18%	–	01/07/2017	–
Synthetic Organic Colouring Matter, Whether Or Not Chemically Defined; Preparations As Specified In Note 3 To This Chapter Based On Synthetic Organic Colouring Matter; Synthetic Organic Products Of A Kind Used As Fluorescent Brightening Agents Or As Lumin	32041549	18%	–	01/07/2017	–
Wood and articles of wood; wood charcoal	Fibre Board Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Medium Density Fibre Board (Mdf):	4411	18%	–	15/11/2017	–
Fibre Board Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Other: — Of A Density Exceeding 0.8 Gm/Cm3: — Not Mechanically Worked Or Surface Covered:—- Other	44119219	18%	–	15/11/2017	–
Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances – Other, Of Wood: Unworked Or Not Further Worked Than Sa	44103130	18%	–	15/11/2017	–
Fibreboard Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Fibreboard Of A Density Exceeding 0.5 G/C – M3 – But Not Exceeding 0.8 G/C – M3 – : Other : Insulation Board	44112910	18%	–	15/11/2017	–
Miscellaneous chemical products	Organic Composite Solvents And Thinners, Not Elsewhere Specified Or Included; Prepared Paint Or Varnish Removers	3814	18%	–	15/11/2017	–
elements or of isotopes	Other Organic Compounds – Other Organic Compounds : Diloxanide Furoate, Cimetidine, Oxyclozanide, Famotidine : Famotidine	29420034	18%	–	01/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

Inorganic chemicals, <strong>organic</strong> or inorganic compounds of precious metals, of rare-earth metals, of radioactive

Fertilizer Grade Phosphoric Acid

2809

–

27/07/2018 25/01/2018

–

Colloidal Precious Metals; Inorganic Or Organic Compounds Of Precious Metals, Whether Or Not Chemically Defined; Amalgams Of Precious Metals – Silver Compounds : Silver Nitrate

28432100

18%

–

01/07/2017

–

<strong>Fertilizer</strong>s

All Goods I.E. Animal Or Vegetable Fertilisers Or Organic Fertilisers Put Up In Unit Containers And Bearing A Brand Name

3101

–

01/07/2017

–

All Goods And Organic Manure Other Than Those Put Up In Unit Container And,-(A) Bearing A Registered Brand Name; Or (B) Bearing A Brand Name On Which An Actionable Claim Or Enforceable Right In A Court Of Law Is Available [Other Than Those Where Any Actionable Claim Or Enforceable Right In Respect Of Such Brand Name Has Been Foregone Voluntarily, Subject To The Conditions As In The Annexure I]

3101

–

01/07/2017

–

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

Synthetic Organic Colouring Matter, Whether Or Not Chemically Defined; Preparations As Specified In Note 3 To This Chapter Based On Synthetic Organic Colouring Matter; Synthetic Organic Products Of A Kind Used As Fluorescent Brightening Agents Or As Lumin

32041552

18%

–

01/07/2017

–

32041246

18%

–

01/07/2017

–

32041563

18%

–

01/07/2017

–

32041482

18%

–

01/07/2017

–

32041943

18%

–

01/07/2017

–

32041966

18%

–

01/07/2017

–

32041557

18%

–

01/07/2017

–

32041121

18%

–

01/07/2017

–

32041440

18%

–

01/07/2017

–

32041549

18%

–

01/07/2017

–

Wood and articles of wood; wood charcoal

Fibre Board Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Medium Density Fibre Board (Mdf):

4411

18%

–

15/11/2017

–

Fibre Board Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Other: — Of A Density Exceeding 0.8 Gm/Cm3: — Not Mechanically Worked Or Surface Covered:—- Other

44119219

18%

–

15/11/2017

–

Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances – Other, Of Wood: Unworked Or Not Further Worked Than Sa

44103130

18%

–

15/11/2017

–

Fibreboard Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Fibreboard Of A Density Exceeding 0.5 G/C – M3 – But Not Exceeding 0.8 G/C – M3 – : Other : Insulation Board

44112910

18%

–

15/11/2017

–

Miscellaneous chemical products

Organic Composite Solvents And Thinners, Not Elsewhere Specified Or Included; Prepared Paint Or Varnish Removers

3814

18%

–

15/11/2017

–

elements or of isotopes

Other Organic Compounds – Other Organic Compounds : Diloxanide Furoate, Cimetidine, Oxyclozanide, Famotidine : Famotidine

29420034

18%

–

01/07/2017

–

Growing Green: Understanding the HSN Code for Organic Fertilizer

Organic fertilizers are becoming increasingly vital for sustainable agriculture, enriching soil naturally and promoting healthy plant growth. For businesses involved in the production or trade of organic fertilizers in India, understanding the correct Harmonized System of Nomenclature (HSN) code and the associated Goods and Services Tax (GST) implications is crucial for compliance and efficient operations.

Organic fertilizers are primarily classified under Chapter 31 of the HSN, specifically dedicated to “Fertilizers.” This chapter provides clear guidance on the classification of various types of fertilizers, both organic and chemical.

The core HSN heading for organic fertilizers is 3101: “Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products.” This broadly covers a range of organic options, including:

Animal dung and excreta
Compost fertilizers (from food waste, plant matter)
Bone meal, blood meal, and fish emulsion
Guano
Vermicompost

The GST rates for organic fertilizers under HSN 3101 depend on their packaging and branding:

Exempt (0% GST): “All goods and organic manure other than those put up in unit containers and bearing a registered brand name” are exempt from GST. This means unbranded, unpackaged, or bulk organic manure generally has no GST.
5% GST: “All goods i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name” attract a 5% GST rate. This applies to branded and packaged organic fertilizers.

This bifurcated tax structure aims to support farmers by keeping unbranded and bulk organic manure affordable, while branded and packaged products, often catering to more specific market segments, attract a minimal GST. These rates have been in effect since July 1, 2017, with some clarifications and revisions in wording over time to ensure clarity.

It’s important to note that other HSN codes mentioned in the data, such as those under Chapter 28 (Inorganic chemicals) or Chapter 32 (Synthetic Organic Colouring Matter), pertain to different types of chemicals or substances and are not relevant for the classification of organic fertilizers themselves. Similarly, codes for wood products (Chapter 44) or other organic compounds (Chapter 29) are distinct.

Businesses should meticulously verify whether their organic fertilizer product is branded and packaged to apply the correct GST rate under HSN 3101, ensuring full compliance with Indian tax laws.

FAQs

What is the main HSN Chapter for organic fertilizers?

Organic fertilizers primarily fall under HSN Chapter 31.

What specific HSN heading applies to organic fertilizers?

Organic fertilizers are generally classified under HSN heading 3101.

What is the GST rate for unbranded, bulk organic manure?

Unbranded, bulk organic manure is exempt (0% GST).

Where can businesses find the most accurate and updated HSN and GST information for organic fertilizers?

Businesses should consult official Indian Customs Tariff Act documents, GST notifications from the CBIC (Central Board of Indirect Taxes and Customs), or seek advice from a qualified tax professional.

What happens if an unbranded organic fertilizer later gets a brand name?

If an unbranded organic fertilizer gets a brand name and is sold in unit containers, its GST rate would change from 0% (exempt) to 5%.

Organic Fertilizer HSN Code

Growing Green: Understanding the HSN Code for Organic Fertilizer

HSN Code of similar products

FAQs

What is the main HSN Chapter for organic fertilizers?

What specific HSN heading applies to organic fertilizers?

What is the GST rate for unbranded, bulk organic manure?

Where can businesses find the most accurate and updated HSN and GST information for organic fertilizers?

What happens if an unbranded organic fertilizer later gets a brand name?