GST Rate & HSN Code for Products of Chapter 6 – Live Trees and Other Plants, Bulbs, Roots and the Like, Cut Flowers and Ornamental Foliage
Introduction to Live Trees and Other Plants; Bulbs, Roots and the Like; Cut Flowers and Ornamental Foliage Chapter 6
Chapter 6 Live Trees and Other Plants; Bulbs, Roots and the Like; Cut Flowers and Ornamental Foliage: In India’s structured indirect tax system under GST, products and goods are classified under the HSN (Harmonized System of Nomenclature) Code, which ensures uniformity in tax applicability and compliance. Chapter 6 of the HSN Code deals with a crucial segment of the agriculture and horticulture industry—Live Trees and Other Plants.
chapter 6 of HSN codes primarily includes live trees, flowers, foliage, roots, and ornamental plants—products often traded by nurseries, florists, landscapers, and gardening businesses. Understanding GST rates and HSN codes for Chapter 6 products is important for proper classification, invoicing, tax filings, and availing Input Tax Credit (ITC).
This article will provide an in-depth look into Chapter 6 HSN codes, applicable GST rates, exemption categories, and compliance tips for businesses involved in the supply of plants, trees, and flowers.
Overview of HSN Chapter 6 – Live Trees and Other Plants
Chapter 6 of the HSN system is titled:
“Live Trees and Other Plants; Bulbs, Roots and the Like; Cut Flowers and Ornamental Foliage”
It includes a wide range of horticultural products and is subdivided into the following major headings:
| HSN Code | Product Description |
|---|---|
| 0601 | Bulbs, tubers, roots, etc., used for planting or propagation |
| 0602 | Live plants including trees, shrubs, and mushroom spawn |
| 0603 | Cut flowers and flower buds for bouquets or decorative purposes |
| 0604 | Foliage, branches, and other parts of plants, without flowers, used for ornamental purposes |
These codes serve as the basis for classifying live plant-related products under the GST regime.
GST Rates Applicable to Chapter 6 Products
The GST Council has provided concessional rates or exemptions on many products under Chapter 6 to encourage agricultural activities and green business practices.
Here is a summary of GST rates applicable under Chapter 6:
| HSN Code | Product Description | GST Rate |
|---|---|---|
| 0601 | Bulbs, tubers, roots (used for propagation) | Nil |
| 0602 | Live trees and plants (including shrubs and mushroom spawn) | Nil |
| 0603 | Cut flowers, fresh | Nil |
| 0603 | Cut flowers, dried or otherwise preserved | 5% |
| 0604 | Foliage, branches, etc., fresh | Nil |
| 0604 | Foliage, dried or preserved | 5% |
HSN Codes and Description for products under Chapter 6 of HSN Codes
| HSN Code | HSN Description |
|---|---|
| 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 |
| 06011000 | BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, DORMANT, IN GROWTH OR IN FLOWER; CHICORY PLANTS AND ROOTS OTHER THAN ROOTS OF HEADING 1212 BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, DORMANT |
| 060120 | BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, IN GROWTH OR IN FLOWER; CHICORY PLANTS AND ROOTS |
| 06012010 | BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, DORMANT, IN GROWTH OR IN FLOWER; CHICORY PLANTS AND ROOTS OTHER THAN ROOTS OF HEADING 1212 BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, IN GROWTH OR IN FLOWER; CHICORY PLANTS AND ROO |
| 06012021 | BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, DORMANT, IN GROWTH OR IN FLOWER; CHICORY PLANTS AND ROOTS OTHER THAN ROOTS OF HEADING 1212 BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, IN GROWTH OR IN FLOWER; CHICORY PLANTS AND ROO |
| 06012022 | BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, DORMANT, IN GROWTH OR IN FLOWER; CHICORY PLANTS AND ROOTS OTHER THAN ROOTS OF HEADING 1212 BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, IN GROWTH OR IN FLOWER; CHICORY PLANTS AND ROO |
| 06012090 | BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, DORMANT, IN GROWTH OR IN FLOWER; CHICORY PLANTS AND ROOTS OTHER THAN ROOTS OF HEADING 1212 BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, IN GROWTH OR IN FLOWER; CHICORY PLANTS AND ROO |
| 0602 | OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN |
| 06021000 | OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN UNROOTED CUTTINGS AND SLIPS |
| 060220 | TREES, SHRUBS AND BUSHES, GRAFTED OR NOT, OF KINDS, WHICH BEAR EDIBLE FRUITS OR NUTS |
| 06022010 | OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN TREES, SHRUBS AND BUSHES, GRAFTED OR NOT, OF KINDS, WHICH BEAR EDIBLE FRUITS OR NUTS : EDIBLE FRUIT OR NUT TREES, GRAFTED OR NOT |
| 06022020 | OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN TREES, SHRUBS AND BUSHES, GRAFTED OR NOT, OF KINDS, WHICH BEAR EDIBLE FRUITS OR NUTS : CACTUS |
| 06022090 | OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN TREES, SHRUBS AND BUSHES, GRAFTED OR NOT, OF KINDS, WHICH BEAR EDIBLE FRUITS OR NUTS : OTHER |
| 06023000 | OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN RHODODENDRONS AND AZALEAS, GRAFTED OR NOT |
| 06024000 | OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN ROSES, GRAFTED OR NOT |
| 060290 | OTHER |
| 06029010 | OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN OTHER : MUSHROOM SPAWN |
| 06029020 | OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN OTHER : FLOWERING PLANTS (EXCLUDING ROSES AND RHODODENDRONS) |
| 06029030 | OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN OTHER : TISSUE CULTURE PLANT |
| 06029090 | OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN OTHER : OTHER |
| 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: |
| 06031000 | CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED FRESH |
| 06031100 | CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED -FRESH: — ROSES |
| 06031200 | CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED -FRESH: — CARNATIONS |
| 06031300 | CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED -FRESH: — CHRYSANTHEMUMS |
| 06031400 | CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED -FRESH: — CHRYSANTHEMUMS |
| 060315 | LILIES |
| 06031500 | LILIES (LILIUM SPP.) |
| 06031900 | CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED -FRESH: — OTHER |
| 06039000 | CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED OTHER |
| 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 |
| 06041000 | 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 MOSSES AN |
| 060420 | FRESH |
| 06042000 | FRESH |
| 060490 | OTHER |
| 06049000 | OTHER |
| 06049100 | 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 OTHER : F |
| 06049900 | 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 OTHER : O |
GST Exemptions Under Chapter 6
Several items under Chapter 6 enjoy GST exemption, especially those used for propagation, replanting, or ornamental use in their fresh form. Here are some notable exemptions:
- Live plants and trees (except those sold in value-added forms such as potted with designer packaging)
- Fresh flowers and buds used for bouquets and decoration
- Natural leaves and branches, when not chemically treated or preserved
This exemption encourages the trade and distribution of agricultural and nursery products, ensuring farmers and small businesses remain competitive.
Examples of Taxed and Exempt Items
To better understand taxability, let’s break down a few examples:
| Product | Tax Status | GST Rate |
|---|---|---|
| Fresh rose flowers (for bouquets) | Exempt | Nil |
| Artificially dyed or preserved foliage | Taxable | 5% |
| Live bonsai plant in ceramic pot | Taxable (as decorated product) | 5% or 12% depending on valuation |
| Dried lavender bundles | Taxable | 5% |
| Mushroom spawn | Exempt | Nil |
HSN Code Use in Nurseries and Floriculture Businesses
Businesses engaged in:
- Horticulture
- Retail nurseries
- Landscape designing
- Event decoration using live flowers or foliage
- Floral exports
… must use the correct HSN codes while invoicing, filing returns, and claiming input credit.
For example:
- A nursery selling live saplings must use HSN 0602 and apply Nil GST.
- A florist selling dried flower arrangements should use HSN 0603 and charge 5% GST.
Turnover-Based HSN Code Declaration Compliance
As per current GST regulations:
- Businesses with annual turnover > ₹5 crore must mention 4-digit HSN codes on invoices.
- For B2B supplies, HSN codes are mandatory regardless of turnover.
Incorrect HSN classification can result in:
- ITC mismatch
- Wrong tax rate application
- Penalties under GST law
Thus, accurate HSN use is critical for compliance and audits.
Import & Export Rules for Chapter 6 Products
Many Chapter 6 goods such as cut flowers, bulbs, and live plants are commonly imported/exported.
Key considerations include:
- Compliance with plant quarantine regulations
- Proper phyto-sanitary certification
- Declaration of correct HSN codes and GST rates
Exports are zero-rated under GST, meaning no GST is charged, and Input Tax Credit can be claimed.
Industry Use Cases
Chapter 6 products are used across various industries:
- Agriculture & Horticulture – propagation of crops via roots, bulbs, etc.
- Floriculture – cut flowers for decoration, events, and worship
- Landscaping – live plants and trees for commercial and residential projects
- Health & Wellness – herbal live plants like tulsi and aloe vera
- Event Management – decoration using live foliage and flower buds
Tips for GST Compliance for Chapter 6 Businesses
- Always differentiate between fresh and dried goods – fresh goods are mostly exempt.
- Maintain proper purchase and sale records with HSN codes.
- For composite supplies (e.g., potted plants with decorative vases), evaluate if GST is applicable on the entire bundle.
- Update accounting software with correct HSN codes to avoid filing errors.
- For exports, maintain phyto-sanitary and export documentation to claim refunds.
Conclusion
Chapter 6 Live Trees and Other Plants; Bulbs, Roots and the Like; Cut Flowers and Ornamental Foliage of the HSN code may seem straightforward due to the prevalence of exemptions, but the tax implications vary depending on whether products are fresh or preserved, natural or value-added. Understanding the nuances of HSN classification and GST applicability helps businesses maintain compliance while benefiting from available exemptions and lower rates.
With horticulture and floriculture sectors booming in India and globally, it’s crucial for businesses—whether small nurseries or large exporters—to stay updated on GST rules for Chapter 6 products.
FAQs on GST Rate & HSN Code for Chapter 6 – Live Trees and Plants
1. Is GST applicable on the sale of live plants?
No, live plants and trees under HSN 0602 are exempt from GST, provided they are sold in their natural form without decorative packaging or containers.
2. What is the GST rate for dried flowers or preserved foliage?
Dried or preserved flowers and foliage (HSN 0603 and 0604) attract 5% GST.
3. Do nurseries need to register under GST?
Nurseries engaged only in exempt supply (like live plants) are not required to register under GST unless their aggregate turnover includes taxable supplies.
4. What HSN code is used for mushroom spawn?
Mushroom spawn falls under HSN 0602 and is exempt from GST.
5. Can florists claim ITC on purchases if they sell exempt items like fresh flowers?
No, Input Tax Credit (ITC) cannot be claimed on inputs used for exempt supplies, such as fresh cut flowers which are not subject to GST.
