HSN Code 06 relates to Live Trees, Plants, and Shrubs, including flowers, saplings, and other plant products used in horticulture, agriculture, and landscaping. This code covers a wide variety of plant-based items, such as ornamental plants, fruit trees, and nursery products, essential for agricultural and horticultural businesses. Under the GST regime, live plants are typically subject to exemptions or lower tax rates to encourage agricultural activities. However, businesses dealing with these products must ensure proper classification under HSN Code 06 to maintain compliance with GST regulations, accurately calculate tax obligations, and avail of potential benefits such as input tax credits. Understanding the nuances of this classification helps horticulture and agriculture industries streamline their GST processes and stay compliant.
| Hsn Code | Hsn Description |
| 06 | Live Trees And Other Plants , Bulbs, Roots And The Like, Cut Flowers And Ornamental Foliage |
| 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 |
| 060110 | Bulbs, Tubers, Tuberous Roots, Corms, Crowns And Rhizomes, Dormant |
| 06011000 | 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, Horticultural |
| 06012021 | Plants |
| 06012022 | Roots |
| 06012090 | Other |
| 0602 | Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn |
| 060210 | Unrooted Cuttings And Slips |
| 06021000 | Unrooted Cuttings And Slips |
| 060220 | Trees, Shrubs And Bushes, Grafted Or Not, Of Kinds, Which Bear Edible Fruits Or Nuts : |
| 06022010 | Edible Fruit Or Nut Trees, Grafted Or Not |
| 06022020 | Cactus |
| 06022090 | Other |
| 060230 | Rhododendrons And Azaleas, Grafted Or Not |
| 06023000 | Rhododendrons And Azaleas, Grafted Or Not |
| 060240 | Roses, Grafted Or Not |
| 06024000 | Roses, Grafted Or Not |
| 060290 | Other: |
| 06029010 | Mushroom Spawn |
| 06029020 | Flowering Plants (Excluding Roses And Rhododendrons) |
| 06029030 | Tissue Culture Plant |
| 06029090 | 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 |
| 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 |
| 060311 | Roses |
| 06031100 | Roses |
| 060312 | Carnations |
| 06031200 | Carnations |
| 060313 | Orchids |
| 06031300 | Orchids |
| 060314 | Chrysanthemums |
| 06031400 | Chrysanthemums |
| 060315 | Lilies (Lilium Spp.) |
| 06031500 | Lilies (Lilium Spp.) |
| 060319 | Other |
| 06031900 | Other |
| 060390 | Other |
| 06039000 | 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 And Lichens |
| 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 : Fresh |
| 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 |
| 063610 | Scampi (Macrobachium Spp.) |