Fertilisers
Chapter Notes
This Chapter does not cover :
(a) animal blood of heading 0511;
(b) separate chemically defined compounds [other than those answering to the descriptions in Note 2(a), 3(a), 4(a) or 5 below]; or
(c) cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g. each, of heading 3824; optical elements of potassium chloride (heading 9001).
Heading 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
(a) goods which answer to one or other of the descriptions given below:
(i) sodium nitrate, whether or not pure;
(ii) ammonium nitrate, whether or not pure;
(iii) double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
(iv) ammonium sulphate, whether or not pure;
(v) double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;
(vi) double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;
(vii) calciumcyanamide, whether or not pure or treated with oil;
(viii) urea, whether or not pure;
(b) fertilisers consisting of any of the goods described in (A) above mixed together;
(c) fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilising substances;
(d) liquid fertilisers consisting of the goods of sub-paragraph (A) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.
Heading 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
(a) goods which answer to one or other of the descriptions given below:
(i) basic slag;
(ii) natural phosphates of heading 2510, calcined or further heat-treated than for the removal of impurities;
(iii) superphosphates (single, double or triple);
(iv) calcium hydrogen orthophosphate containing not less than 0.2 per cent. by weight of fluorine calculated on the dry anhydrous product;
(b) fertilisers consisting of any of the goods described in (A) above mixed together, but with no account being taken of the flourine content limit;
(c) fertilisers consisting of any of the goods described in (A) or (B) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.
Heading 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105 :
(a) goods which answer to one or other of the descriptions given below:
(i) crude natural potassium salts (for example, carnallite, kainite and sylvite);
(ii) potassium chloride, whether or not pure, except as provided in Note 1(C) above;
(iii) potassium sulphate, whether or not pure;
(iv) magnesium potassium sulphate, whether or not pure;
(b) fertilisers consisting of any of the goods described in (A) above mixed together.
Chapter Supplementary Notes
In this Chapter, reference to any standard of the Bureau of Indian Standards refers to the last published version of that standard.
Illustration: IS 1459 refers to IS 1459: 2018 and not to IS 1459: 1974.
w.e.f. 1 May 2023 - after Note 6, the following Supplementary Note shall be insterted; "Supplementary Note Inserted by [Clause 135(c) of Finance Act 2023] |
Tariff Items
| Heading | Sub Heading | Item No. | Dash | Description | Unit | BCD | BCD Effective | IGST | SWS |
|---|---|---|---|---|---|---|---|---|---|
| 3101 | ANIMAL OR VEGETABLE FERTILISERS, WHETHER OR NOT MIXED TOGETHER OR CHEMICALLY TREATED; FERTILISERS PRODUCED BY THE MIXING OR CHEMICAL TREATMENT OF ANIMAL OR VEGETABLE PRODUCTS | ||||||||
| 3101 | 3101 00 | Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products : | |||||||
| 3101 | 3101 00 | 3101 00 10 | Guano | kg. | 10% | - | |||
| 3101 | 3101 00 | 3101 00 91 | Animal dung | kg. | 10% | - | |||
| 3101 | 3101 00 | 3101 00 92 | Animal excreta | kg. | 10% | - | |||
| 3101 | 3101 00 | 3101 00 99 | Other | kg. | 10% | - | |||
| 3102 | MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS | ||||||||
| 3102 | 3102 10 00 | Urea, whether or not in aqueous solution | kg. | 10% | - | ||||
| 3102 | 3102 21 00 | Ammonium sulphate | kg. | 5% | - | ||||
| 3102 | 3102 29 | Other : | |||||||
| 3102 | 3102 29 | 3102 29 10 | Ammonium sulphonitrate | kg. | 10% | - | |||
| 3102 | 3102 29 | 3102 29 90 | Other | kg. | 10% | - | |||
| 3102 | 3102 30 00 | Ammonium nitrate, whether or not in aqueous solution | kg. | 10% | - | ||||
| 3102 | 3102 40 00 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances | kg. | 10% | - | ||||
| 3102 | 3102 50 00 | Sodium nitrate | kg. | Free | - | ||||
| 3102 | 3102 60 00 | Double salts and mixtures of calcium nitrate and ammonium nitrate | kg. | 10% | - | ||||
| 3102 | 3102 80 00 | Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | kg. | 10% | - | ||||
| 3102 | 3102 90 | Other, including mixtures not specified in the foregoing sub-headings : | |||||||
| 3102 | 3102 90 | 3102 90 10 | Double salts or mixtures of calcium nitrate and magnesium nitrate | kg. | 10% | - | |||
| 3102 | 3102 90 | 3102 90 90 | Other | kg. | 10% | - | |||
| 3103 | MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC | ||||||||
| 3103 | 3103 11 00 | Containing by weight 35 % or more of diphosphorus pentaoxide(P2O5) | kg. | 10% | - | ||||
| 3103 | 3103 19 00 | Other | kg. | 10% | - | ||||
| 3104 | MINERAL OR CHEMICAL FERTILISERS, POTASSIC | ||||||||
| 3104 | 3104 20 00 | Potassium chloride | kg. | 10% | - | ||||
| 3104 | 3104 30 00 | Potassium sulphate | kg. | 5% | - | ||||
| 3104 | 3104 90 00 | Other | kg. | 10% | - | ||||
| 3105 | 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 | ||||||||
| 3105 | 3105 10 00 | Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. | kg. | 10% | - | ||||
| 3105 | 3105 20 00 | Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium | kg. | 5% | - | ||||
| 3105 | 3105 30 00 | Diammonium hydrogen ortho phosphate (diammonium phosphate) | kg. | 5% | - | ||||
| 3105 | 3105 40 00 | Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate) | kg. | 5% | - | ||||
| 3105 | 3105 51 00 | Containing nitrates and phosphates | kg. | 5% | |||||
| 3105 | 3105 59 00 | Other | kg. | 5% | |||||
| 3105 | 3105 60 00 | Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium | kg. | 5% | |||||
| 3105 | 3105 90 | Other : | |||||||
| 3105 | 3105 90 | 3105 90 10 | Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium | kg. | 5% | ||||
| 3105 | 3105 90 | 3105 90 90 | Other | kg. | 5% |