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Chapter 06 of the HSN tariff covers Live trees and other plants , bulbs, roots and the like, cut flowers and ornamental foliage. It has 4 headings (4-digit codes) and 28 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
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
GST: Nil
| HSN code | Description | GST rate |
|---|---|---|
060110 | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant | Nil |
06011000 | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant | Nil |
060120 | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower, chicory plants and roots | Nil |
06012010 | Bulbs, horticultural | Nil |
06012021 | Plants | Nil |
06012022 | ROOTS | Nil |
06012090 | Other | Nil |
0602 Other live plants (including their roots), cuttings and slips; mushroom spawn
GST: Nil
| HSN code | Description | GST rate |
|---|---|---|
060210 | Unrooted cuttings and slips | Nil |
06021000 | Unrooted cuttings and slips | Nil |
060220 | Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts | Nil |
06022010 | Edible fruit or nut trees, grafted or not | Nil |
06022020 | Cactus | Nil |
06022090 | Other | Nil |
060230 | Rhododendrons and azaleas, grafted or not | Nil |
06023000 | Rhododendrons and azaleas, grafted or not | Nil |
060240 | Roses, grafted or not | Nil |
06024000 | Roses, grafted or not | Nil |
060290 | Other | Nil |
06029010 | Mushroom spawn | Nil |
06029020 | Flowering plants (excluding roses and rhododendrons) | Nil |
06029030 | Tissue culture plant | Nil |
06029090 | Other | Nil |
0603 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared
GST: Nil
| HSN code | Description | GST rate |
|---|---|---|
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 | Nil |
060311 | ROSES | Nil |
06031100 | ROSES | Nil |
060312 | Carnations | Nil |
06031200 | Carnations | Nil |
060313 | Orchids | Nil |
06031300 | Orchids | Nil |
060314 | Chrysanthemums | Nil |
06031400 | Chrysanthemums | Nil |
060315 | Lilies (lilium spp.) | Nil |
06031500 | Lilies (Lilium spp.) | Nil |
060319 | Other | Nil |
06031900 | Other | Nil |
060390 | Other | Nil |
06039000 | Other | Nil |
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
GST: Nil
| HSN code | Description | GST rate |
|---|---|---|
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 and lichens | Nil |
060420 | Fresh | Nil |
06042000 | Fresh | Nil |
060490 | Other | Nil |
06049000 | Other | Nil |
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 : fresh | Nil |
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 : other | Nil |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
