GST Compliance for Agrochemical Business in India — Complete 2026 Guide

Complete GST compliance guide for pesticide and fertilizer companies in India. HSN codes, tax rates, e-way bill, input tax credit, and monthly filing. Avoid penalties with this guide.

GST Rates for Agrochemicals — Quick Reference

Insecticides, fungicides, herbicides, rodenticides: 18% GST (HSN 3808) Fertilizers (chemical): 5% GST (HSN 3102, 3103, 3104, 3105) Bio-fertilizers: 5% GST (HSN 3101) Plant growth regulators (PGR): 18% GST (HSN 3808) Soil conditioners: 12% GST Micronutrient fertilizers: 5% GST Note: These rates apply as of 2026. Always verify with your CA as rates can change.

HSN Code Reference for Pesticides

3808.10 — Insecticides 3808.20 — Fungicides 3808.30 — Herbicides, anti-sprouting products 3808.40 — Disinfectants 3808.91 — Rodenticides 3808.99 — Other (PGR, plant growth regulators) Using the correct HSN code is critical for compliance and to avoid notices from GST department.

E-Way Bill for Agrochemical Dispatch

E-way bill is mandatory for all interstate movement of goods above ₹50,000. For agrochemicals: generate e-way bill in GST portal before dispatch. If your dealer is in same state, e-way bill is required for movement above ₹1 lakh (varies by state). AgriPeople CRM generates e-way bills integrated with dispatch.

Input Tax Credit (ITC) for Manufacturers

As a CIB-registered agrochemical manufacturer, you can claim ITC on: raw materials (technical grade), packaging materials, machinery and equipment, laboratory chemicals. You cannot claim ITC on: personal use items, items used for non-business purposes. Maintain proper GST invoices from all suppliers.

Monthly GST Filing Calendar

GSTR-1 (outward supply): 11th of next month GSTR-3B (summary): 20th of next month GSTR-9 (annual return): December 31st Tip: File GSTR-1 on time even if no sales — this affects your dealer's ITC. A mismatch between your GSTR-1 and your dealer's GSTR-2A means they cannot claim ITC on purchases from you.

Frequently Asked Questions