HSN Code for Live trees & other plants-chapter-6

HSN Code and GST Tax rate for Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage under section-2 chapter-6

If the trader’s trades for Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage then they will have to use the HSN CODE for Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage in the invoice or in the GST Returns for identifications of the Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.

According to the chapter-6 of section-2 – Notes

  1. Subject to the second part of heading 0601, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless, it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.
  2. Any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 9701.

HSN Code for live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

GOODS DESCRIPTION HSN CODE
Chapter/Heading/ Sub-heading/ Tariff item
Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12120601
Other live plants (including their roots), cuttings and slips; mushroom spawn0602
Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared0603
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 prepared0604

GST Tax rate for live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

GOODS DESCRIPTION HSN CODE
Chapter/Heading/ Sub-heading/ Tariff item
GST TAX RATE
Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12120601NIL
Other live plants (including their roots), cuttings and slips; mushroom spawn0602NIL
Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared0603NIL
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 prepared0604NIL

if you want to know more details than click for the source link- HSN pdf

Disclaimer

Gstportalindia will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document. The GST Rate & HSN codes have been arranged as per the best of authors’ understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out.

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