HSN codes
HSN codes and GST rates for agri input dealers and farm supply shops
Urea and DAP, seed packets, pesticide bottles, a knapsack sprayer and a roll of drip lateral, each with its own code and often its own rate.
In short
Agri input dealers bill fertilisers under HSN 3102 to 3105, pesticides under 3808 and seeds under 1209, at rates from nil to 18%. SimpleERP keeps each product's HSN and rate and prints mixed-rate bills.
Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.
The data
The codes and usual rates
| HSN | Goods | Usual GST rate | Notes |
|---|---|---|---|
| 3102 | Nitrogenous fertilisers (urea, ammonium sulphate) | 5% | Fertilisers stayed at 5% |
| 3103 | Phosphatic fertilisers (single super phosphate) | 5% | Check the grade with your CA |
| 3104 | Potassic fertilisers (muriate of potash) | 5% | MOP and sulphate of potash |
| 3105 | Mixed fertilisers (DAP, NPK complexes) | 5% | Includes many water-soluble grades; check |
| 3101 | Organic manure | Check | Loose and branded packed manure can differ |
| 3808 | Chemical insecticides, fungicides, weedicides | 18% | Unchanged at 18% |
| 3808 | Notified bio-pesticides | 5% | Moved from 12% on 22 September 2025; only listed products |
| 1209 | Seeds for sowing (vegetable, paddy, maize) | Nil | Seeds of a kind used for sowing |
| 8201 | Hand tools (spades, hoes, sickles) | Check | Hand-operated farm implements are often nil-rated |
| 8424 | Agricultural sprayers (knapsack, power sprayers) | 5% | Moved from 12% on 22 September 2025 |
| 8424 | Drip and sprinkler irrigation systems | 5% | Moved from 12%; laterals sold as part of the system |
| 3917 | PVC and HDPE pipes sold loose | 18% | Pipes not sold as an irrigation system; check |
| 8413 | Water pumps for irrigation | Check | Rate depends on the pump type |
| 8432 | Tillers, ploughs, seed drills | 5% | Soil preparation machinery; moved from 12% |
| 8433 | Harvesting and threshing machinery | 5% | Moved from 12% on 22 September 2025 |
| 2309 | Cattle and poultry feed | Check | Many feeds are nil-rated; supplements can differ |
| 6305 | Jute and HDPE sacks | Check | Jute and plastic bags take different rates |
Sources: CBIC: Customs tariff (HSN chapters), GST Council: rate changes effective 22 September 2025, CBIC: GST rates and notifications. Verified .
Which HSN codes does an agri input dealer use most?
Farm inputs spread across more chapters and more rates than most trades. Fertilisers sit in chapter 31, from nitrogenous urea under 3102 to mixed NPK and DAP under 3105. Pesticides, weedicides and fungicides sit under 3808 in chapter 38. Seeds for sowing come from chapter 12, hand tools from chapter 82, and sprayers, drip and sprinkler systems from chapter 84.
One farmer's bill can carry nil-rated seed, fertiliser at 5% and an insecticide at 18%. That is why the code on each product matters more here than in a shop where everything sits at one rate.
What changed on 22 September 2025 for agri input dealers?
Several farm inputs that had been at 12% moved to 5%. Fertilisers themselves stayed at 5%, while chemical pesticides stayed at 18%. The changes mostly touched machinery, irrigation and a notified list of bio-inputs.
- Sprayers, drip and sprinkler systems (8424) moved from 12% to 5%.
- Tillers, harvesters and threshers (8432, 8433) moved from 12% to 5%.
- Notified bio-pesticides and some micronutrients moved from 12% to 5%; check whether your product is on the list.
- Fertilisers stayed at 5% and chemical pesticides at 18%. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.
HSN on invoices and the GSTR-1 HSN summary in SimpleERP
A dealer's month mixes nil, 5% and 18% lines. SimpleERP keeps the rate on each product, so the counter clerk only picks the item and the quantity in bags, litres or packets.
- HSN and rate per product, printed on each invoice line.
- Nil-rated seed shows on the bill with zero tax and still counts in the HSN summary.
- HSN summary report totals quantity, value and tax per code, as table 12 of GSTR-1 needs.
- Code length follows turnover, as notified: four digits up to ₹5 crore, six beyond it.
Illustration of a profit and loss statement for April to September 2026 with net profit of ₹4,12,800, a GST summary and the lock date.
Inputs and input tax credit for agri input dealers
A dealer that sells mostly nil-rated seed and 5% fertiliser can end up with more input credit than output tax, because freight, rent and packing often carry 18%. Ask your CA how that sits with your mix.
- Purchase bills from fertiliser companies and distributors record GSTIN, HSN and tax for the GSTR-2B check.
- Exempt sales such as seeds can limit the credit you claim on common costs; your CA will work out the share.
- Weighted-average cost per product, kept by godown.
- The purchase register splits the season's credit into nil, 5% and 18% bills.
Honest limits
Not included yet
- Batch and expiry tracking for pesticides and seeds
- Cess on any product
FAQ
Questions, answered
What is the HSN code for fertilizer?
Fertilisers fall under chapter 31: urea and other nitrogenous fertilisers under 3102, phosphatic under 3103, potassic under 3104 and mixed fertilisers such as DAP and NPK under 3105. Most are usually billed at 5%. Confirm the code and rate for each product with your CA.
What is the HSN code for pesticides?
Insecticides, fungicides, weedicides and similar products fall under HSN 3808. Chemical pesticides usually carry 18%, while a notified list of bio-pesticides moved to 5% on 22 September 2025. Check whether your product appears on that list before you bill it at the lower rate.
Is GST charged on seeds?
Seeds of a kind used for sowing, under HSN 1209 and related headings, are usually nil-rated. In SimpleERP a seed product carries a nil rate, so it prints on the bill with zero tax and still appears in the HSN summary and sales register.
Does SimpleERP track pesticide batch numbers and expiry dates?
No. SimpleERP does not track batch or expiry. Each product has one stock count per godown at weighted-average cost. If you must record batch numbers for pesticides, keep them in the line description or a separate register.
Related
Keep reading
GST billing for fertiliser shops
One GST invoice for seed packets, fertiliser bags and pesticide bottles, each line at the rate on its own HSN code.
Read moreAgri inputs and farm supplies
Mixed-rate invoices for farm inputs, stock by godown, and seasonal credit to farmers with ageing.
Read moreHSN code
The number that classifies goods for GST and customs, and so decides their GST rate.
Read more
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