Topsoil is the organically enriched a horizon at the soil surface. The upper of the topsoil is 12 until 25 cm, also called the plow layer contains majority of plant roots,organic matter,nutrients and water.Topsoil serves as chemical and nutrient supply can be altered by mixing organic or inorganic amendments.
Whereas, Subsoil is layer underlie the topsoil, below the usual depth of tillage, much of water needeed by plants is stored and low organic matter content.
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