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
- 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.
- 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.
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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 1212 | 0601 |
Other live plants (including their roots), cuttings and slips; mushroom spawn | 0602 |
Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared | 0603 |
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 |