HSN heading 3105 falls under Chapter 31 — fertilisers. It breaks down into 8 sub-codes listed below.
Sub-codes under 3105 (8)
310510
GOODS OF THIS CHAPTER IN TABLETS OR SIMILAR FORMS OR IN PACKAGES OF A GROSS WEIGHT NOT EXCEEDING 10 KG.
310520
MINERAL OR CHEMICAL FERTILISERS CONTAINING THE THREE FERTILISING ELEMENTS NITROGEN, PHOSPHORUS AND POTASSIUM
310530
DIAMMONIUM HYDROGEN ORTHO PHOSPHATE (DIAMMONIUM PHOSPHATE)
310540
AMMONIUM DIHYDROGEN ORTHO PHOSPHATE (MONOAMMONIUM PHOSPHATE) AND MIXTURES THEREOF WITH DIAMMONIUM HYDROGEN ORTHOPHOSPHATE (DIAMMONIUM PHOSPHATE)
310551
CONTAINING NITRATES AND PHOSPHATES
310559
OTHER
310560
MINERAL OR CHEMICAL FERTILISERS CONTAINING THE TWO FERTILISING ELEMENTS PHOSPHORUS AND POTASSIUM
310590
OTHER :
About HSN heading 3105
The 4-digit code 3105 is an HSN heading — a mid-level grouping that breaks down further into 6-digit sub-headings and 8-digit tariff items. Choose the most specific sub-code that matches your supply so the GST rate, e-invoice schema, and GSTR-1 HSN summary all line up correctly. It sits inside Chapter 31, which covers fertilisers.