GST Rate on Dap
The GST rate on dap is 5%, under HSN code 3103 (mineral or chemical fertilisers, phosphatic (dap, ssp)). Here is the full breakdown, a worked example, and related rates in Agriculture.
GST rate breakdown for dap
- GST rate: 5%
- Intra-state: 2.5% CGST + 2.5% SGST
- Inter-state: 5% IGST
- HSN code on the invoice: 3103
- Also covers: ssp, phosphate fertilizer
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on dap
- Taxable value: ₹10,000
- GST (5%): ₹500
- Within state: ₹250 CGST + ₹250 SGST
- To another state: ₹500 IGST
- Invoice total: ₹10,500
FAQs about GST on dap
What is the GST rate on dap?
The GST rate on dap is 5%. Intra-state it is 2.5% CGST + 2.5% SGST; inter-state it is 5% IGST. Dap falls under HSN code 3103.
What is the HSN code for dap?
Dap falls under HSN code 3103, which covers mineral or chemical fertilisers, phosphatic (dap, ssp). Show this code on every GST tax invoice line for dap.