{"id":7278,"date":"2024-01-11T10:58:29","date_gmt":"2024-01-11T10:58:29","guid":{"rendered":"https:\/\/mybillbook.in\/blog\/?page_id=7278"},"modified":"2026-10-14T07:00:14","modified_gmt":"2026-10-14T07:00:14","slug":"hsn-code-for-urea","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-urea\/","title":{"rendered":"Urea HSN Code & GST Rate in India"},"content":{"rendered":"

The HSN code for fertiliser-grade urea is 31021010<\/strong>, while other urea is classified under 31021090<\/strong>. Urea used directly as fertiliser or to manufacture agricultural fertilisers generally attracts 5% GST<\/strong>. Urea clearly not intended for fertiliser use generally attracts 18% GST<\/strong>.<\/p>\n

What Is the HSN Code for Urea?<\/h2>\n

Urea is a nitrogen-containing chemical compound widely used in agriculture as a fertiliser and in industries for manufacturing resins, adhesives and other products.<\/p>\n

It falls under Chapter 31 of the Indian Customs Tariff, which covers fertilisers. Heading 3102 covers mineral or chemical fertilisers containing nitrogen.<\/p>\n

The current Indian tariff classification distinguishes fertiliser-grade urea from other urea.<\/p>\n\n\n\n\n\n
HSN Code<\/th>\nProduct Description<\/th>\n<\/tr>\n
31021010<\/strong><\/td>\nFertiliser-grade urea conforming to Indian Standard IS 5406<\/td>\n<\/tr>\n
31021090<\/strong><\/td>\nOther urea<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Both codes fall under subheading 310210, which covers urea whether or not in aqueous solution.<\/p>\n

Note:<\/strong> The older eight-digit code 31021000 has been replaced in India’s tariff classification. Businesses should use the applicable current code when detailed classification is required.<\/p>\n

GST Rate on Urea in India<\/h2>\n

The GST rate on urea depends on whether the product is intended for fertiliser use.<\/p>\n

Agricultural urea:<\/strong> Urea supplied for direct use as fertiliser generally attracts 5% GST.<\/p>\n

Urea used to manufacture fertilisers:<\/strong> Urea supplied for producing complex fertilisers intended for agricultural use can also qualify for 5% GST.<\/p>\n

Urea clearly not intended for fertiliser use:<\/strong> Such supplies generally attract 18% GST.<\/p>\n

For a taxable supply at 5%, the GST components are 2.5% CGST and 2.5% SGST for intra-state transactions, or 5% IGST for inter-state transactions.<\/p>\n

GST Calculation Example<\/h3>\n

Suppose a fertiliser distributor sells agricultural urea worth \u20b920,000, excluding GST.<\/p>\n\n\n\n\n\n\n
Particular<\/th>\nAmount<\/th>\n<\/tr>\n
Taxable Value<\/td>\n\u20b920,000<\/td>\n<\/tr>\n
GST @ 5%<\/td>\n\u20b91,000<\/td>\n<\/tr>\n
Total Invoice Value<\/td>\n\u20b921,000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

If a supply is clearly for non-fertiliser use and attracts 18% GST, the tax on the same taxable value would be \u20b93,600.<\/p>\n

Agricultural Urea vs Industrial Urea: HSN and GST Difference<\/h2>\n

Although both products contain the same chemical compound, their grade and intended use can affect their tariff classification and GST treatment.<\/p>\n

Agricultural urea<\/strong> is manufactured for use as a nitrogen fertiliser. Fertiliser-grade urea conforming to IS 5406 falls under HSN 31021010.<\/p>\n

Industrial urea<\/strong> may be used to manufacture resins, adhesives and other industrial products. Urea not meeting the fertiliser-grade tariff description generally falls under HSN 31021090.<\/p>\n

However, industrial or technical-grade urea should not automatically be assigned 18% GST. Urea supplied for manufacturing complex fertilisers intended for agricultural use can qualify for the concessional 5% rate.<\/p>\n

The applicable GST treatment must be determined from the product’s classification and its intended use under the relevant notification.<\/p>\n

Is Urea Used to Manufacture NPK Fertilisers Taxed at 5%?<\/h2>\n

Yes, qualifying urea supplied for manufacturing complex fertilisers intended for agricultural use can attract 5% GST.<\/p>\n

CBIC Circular No. 54\/28\/2018-GST clarified that the concessional rate covers fertilisers supplied directly for agricultural use as well as those used to manufacture complex fertilisers for soil or crop application.<\/p>\n

Therefore, businesses should not assume that every sale of urea to a manufacturing unit attracts 18% GST. The intended use of the supplied urea matters.<\/p>\n\n\t\t

\n\t\t\t\t\t\t\t

Frequently Asked Questions<\/h2>\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

What is the eight-digit HSN code for agricultural urea?<\/h3>\n\t\t\t\t\t
\n\t\t\t\t\t\t

The eight-digit HSN code for fertiliser-grade urea conforming to IS 5406 is 31021010.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

Is GST on urea 5% or 18%?<\/h3>\n\t\t\t\t\t
\n\t\t\t\t\t\t

Urea used as fertiliser or for manufacturing agricultural fertilisers generally attracts 5% GST. Urea clearly not intended for fertiliser use generally attracts 18%.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

Is HSN code 31021000 still valid?<\/h3>\n\t\t\t\t\t
\n\t\t\t\t\t\t

HSN 31021000 is an older tariff item. India's updated classification distinguishes fertiliser-grade urea under 31021010 and other urea under 31021090.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

Does urea used for manufacturing NPK fertilisers attract 5% GST?<\/h3>\n\t\t\t\t\t
\n\t\t\t\t\t\t

Qualifying urea supplied for manufacturing complex fertilisers intended for agricultural use can attract 5% GST, as clarified by CBIC.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n\n\n\n

Sources<\/h2>\n\n\n\n
    \n
  1. Directorate General of Foreign Trade (DGFT) \u2013 ITC (HS) Classification<\/a> \u2014 Urea tariff codes 31021010 and 31021090.<\/li>\n\n\n\n
  2. CBIC \u2013 GST Goods and Services Rates<\/a> \u2014 GST treatment under Heading 3102.<\/li>\n\n\n\n
  3. GST Council \u2013 Circular No. 54\/28\/2018-GST<\/a> \u2014 Clarification on fertilisers supplied for direct use and manufacturing complex fertilisers.<\/li>\n<\/ol>\n\n\n\n

    Last Reviewed: 14 October 2026<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

    The HSN code for fertiliser-grade urea is 31021010, while other urea is classified under 31021090. Urea used directly as fertiliser […]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":7471,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-7278","page","type-page","status-publish","hentry"],"yoast_head":"\nUrea HSN Code & GST Rate in India<\/title>\n<meta name=\"description\" content=\"Find urea HSN codes 31021010 and 31021090. 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