GST on Fertilizers & Pesticides in India (2026): Rates & HSN
Chemical fertilizers are taxed at 5% GST, chemical pesticides and insecticides at 18%, and bio-pesticides at 5%. Here's the complete rate and HSN guide for agri-input dealers.
Part of: The Complete GST Guide for Small Business in India (2026)
Agricultural inputs are taxed at a concessional rate to keep farming affordable. Chemical fertilizers sit at 5% GST, while chemical pesticides and insecticides are 18% (bio-pesticides get the concessional 5%). This guide covers the rates and HSN codes agri-input dealers bill against.
Quick answer: fertilizers are 5% GST; chemical pesticides/insecticides are 18%; bio-pesticides are 5%.
GST rates & HSN codes
| Item | HSN | GST rate |
|---|---|---|
| Nitrogenous fertilizers (urea etc.) | 3102 | 5% |
| Phosphatic fertilizers | 3103 | 5% |
| Potassic fertilizers | 3104 | 5% |
| Other/mineral & chemical fertilizers (NPK, DAP) | 3105 | 5% |
| Chemical pesticides & insecticides | 3808 | 18% |
| Bio-pesticides | 3808 | 5% |
For agri-input dealers
- Fertilizers are 5% — but note pesticides/insecticides are generally 18%, a common mis-billing point.
- Bio-pesticides get the concessional 5% — classify them separately.
- Claim ITC on purchases; keep clear HSN mapping across your fertilizer and crop-protection lines.
General information only, not tax advice. Rates and HSN classification can change and depend on the exact product — verify before billing. Last reviewed: September 2026.
