Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
Under the Harmonized System of Nomenclature (HSN), the code 3104 specifically identifies mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.
"Classifying mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Fertilisers category. AasanKhata automatically monitors these shifts for you."