Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers
Under the Harmonized System of Nomenclature (HSN), the code 3105 specifically identifies mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers 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 containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers 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."