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HSN Code & GST Rate for Flowers, Live trees, Plants and Roots - Chapter 6

Online Legal India LogoBy Online Legal India Published On 18 Jan 2025 Category GST

Chapter 6 of the GST tariff covers the HSN codes and GST rates for flowers, live trees, plants, and roots, which are vital products in the horticulture and agriculture sectors. Understanding these classifications is crucial for businesses to ensure accurate GST registration and compliance. This article simplifies the GST rates and HSN codes to help businesses navigate the tax framework effortlessly.

HSN Code/ GST Rate of Goods - Chapter 6

HSN Code

HSN Code Description Import Policy GST Rate in Percentage
       
0601 BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, DORMANT, IN GROWTH OR IN FLOWER; CHICORY PLANTS AND ROOTS OTHER THAN ROOTS OF HEADING 1212    
0601 10 00 Bulbs, tubers, tuberous roots, corms, corms and rhizomes, dormant Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003. 0
       
0601 20 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots:    
0601 20 10 Bulbs, horticultural Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003. 0
       
  Chicory plants and roots:    
0601 20 21 Plants Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003. 0
0601 20 22 Roots Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003. 0
0601 20 90 Other Import permitted for sowing or planting without a licence in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003. 0
       
0602 OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN    
       
0602 10 00 Unrooted cuttings and slips Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003. 0
       
0602 20 Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts:    
0602 20 10 Edible fruit or nut trees, grafted or not   0
0602 20 20 Cactus Import will be subject to the provisions of Convention of International Trade in Endangered Species of Wild Fauna & Flora (CITES). 0
0602 20 90 Other   0
       
0602 30 00 Rhododendrons and azaleas, grafted or not   0
0602 40 00 Roses, grafted or not   0
       
0602 90 Other:    
0602 90 10 Mushroom  spawn   0
0602 90 20 Flowering plants (excluding roses and rhododendrons)   0
0602 90 30 Tissue culture plant   0
0602 90 90 Other   0
       
0603 CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED    
  Fresh:  
0603 11 00 Roses   0
0603 12 00 Carnations   0
0603 13 00 Orchids   0
0603 14 00 Chrysanthemums   0
0603 15 00 Lilies (Lilium spp.)   0
       
0603 19 00 Other   0
       
0603 90 00 Other   0
       
0604 FOLIAGE, BRANCHES AND OTHER PARTS OF PLANTS, WITHOUT FLOWERS OR FLOWER BUDS, AND GRASSES, MOSSES AND LICHENS, BEING GOODS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED    
0604 20 00 Fresh   0
0604 90 00 Other   0

 

Disclaimer: The GST rates and HSN codes have been compiled based on the author's best understanding and are subject to periodic updates in accordance with current laws. This content is intended for informational purposes only and does not constitute professional advice or formal recommendations. While care has been taken to ensure accuracy, errors or omissions may still exist. Online Legal India is not responsible for any loss or damage resulting from inaccurate or incomplete information in this document.


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