The GST rate on npk is 5%, under HSN code 3105 (npk fertilisers (multi-nutrient)). Here is the full breakdown, a worked example, and related rates in Agriculture.
GST rate breakdown for npk
GST rate: 5%
Intra-state: 2.5% CGST + 2.5% SGST
Inter-state: 5% IGST
HSN code on the invoice: 3105
Also covers: complex fertilizer, 20-20-20
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 npk
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 npk
What is the GST rate on npk?
The GST rate on npk is 5%. Intra-state it is 2.5% CGST + 2.5% SGST; inter-state it is 5% IGST. Npk falls under HSN code 3105.
What is the HSN code for npk?
Npk falls under HSN code 3105, which covers npk fertilisers (multi-nutrient). Show this code on every GST tax invoice line for npk.