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| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| NIL | All goods and organic manure [other than put up in unit containers and bearing a registered brand name] | 3101 | 31010010, 31010091, 31010092, 31010099 |
| 5% | All goods i.e. animal or vegetable fertilizers or organic fertilisers put up in unit containers and bearing a brand name | 3101 | 31010010, 31010091, 31010092, 31010099 |
| 5% | Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers | 3102 | 31021000, 31022100, 31022910, 31022990, 31023000, 31024000, 31025000, 31026000, 31028000, 31029010, 31029090 |
| 5% | Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers | 3103 | 31031000, 31039000 |
| 18% | Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers | 3103 | 31031000, 31039000 |
| 5% | Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers | 3104 | 31042000, 31043000, 31049000 |
| 18% | Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers | 3104 | 31042000, 31043000, 31049000 |
| 5% | Mineral or chemical fertilisers containing 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, other than those which are clearly not to be used as fertilizers | 3105 | 31051000, 31052000, 31053000, 31054000, 31055100, 31055900, 31056000, 31059010, 31059090 |
| 18% | Mineral or chemical fertilisers containing 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, which are clearly not to be used as fertilizers | 3105 | 31051000, 31052000, 31053000, 31054000, 31055100, 31055900, 31056000, 31059010, 31059090 |