What is HSN Code 31?
HSN code 31 is the Harmonized System of Nomenclature classification for Fertilisers under India's Goods and Services Tax (GST). It is a 2-digit code sitting at the chapter (2-digit) level of the HSN hierarchy.
This code belongs to Chapter 31 — Fertilisers, which is part of Section VI: Chemical Products. Every GST-registered business supplying fertilisers must quote HSN 31 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.