HSN Code 3103: Mineral or chemical fertilisers, phosphatic (DAP, SSP)
HSN code 3103 classifies mineral or chemical fertilisers, phosphatic (dap, ssp) under India's GST system. GST rate: 5%.
GST Rate Breakdown
- GST Rate: 5%
- CGST + SGST (intra-state): 2.5% + 2.5%
- IGST (inter-state): 5%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
The 5% slab covers daily-use items and essentials
The 5% slab covers daily-use items and essentials. Mineral or chemical fertilisers, phosphatic (DAP, SSP) sits in this bracket, keeping prices low for consumers. Full ITC available.
Sample Calculation for Mineral or chemical fertilisers, phosphatic (DAP, SSP)
- Taxable value: ₹10,000
- GST (5%): ₹500
- Intra-state: ₹250 CGST + ₹250 SGST
- Inter-state: ₹500 IGST
- Total: ₹10,500
When to Use HSN Code 3103
Use HSN code 3103 on every tax invoice for mineral or chemical fertilisers, phosphatic (dap, ssp). Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 3103
What is HSN code 3103?
HSN code 3103 classifies mineral or chemical fertilisers, phosphatic (dap, ssp) under India's GST system. The applicable GST rate is 5%.
What is the GST rate for Mineral or chemical fertilisers, phosphatic (DAP, SSP)?
Mineral or chemical fertilisers, phosphatic (DAP, SSP) attracts 5% GST. For intra-state sales: 2.5% CGST + 2.5% SGST. For inter-state: 5% IGST.
Is Mineral or chemical fertilisers, phosphatic (DAP, SSP) exempt from GST?
No. Mineral or chemical fertilisers, phosphatic (DAP, SSP) attracts 5% GST on every taxable sale.