GST HSN Chapter 6
Flowers, Live trees and plants
This chapter covers live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.
Simple Summary
Chapter 6 covers Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.
What is NOT covered?
This chapter excludes Edible vegetables (Chapter 7) and fruit (Chapter 8).
UQC Guidance
NOS
GST Rate Summary
Live trees/plants are Exempt. Cut flowers are 5%.
HSN Codes in this Chapter
Type below to narrow down your search
| HSN Code | Description | Action |
|---|---|---|
| 06 | LIVE TREES AND OTHER PLANTS , BULBS, ROOTS AND THE LIKE, CUT FLOWERS AND ORNAMENTAL FOLIAGE | Use |
| 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 | Use |
| 060110 | BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, DORMANT | Use |
| 06011000 | BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, DORMANT | Use |
| 060120 | BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, IN GROWTH OR IN FLOWER, CHICORY PLANTS AND ROOTS : | Use |
| 06012010 | BULBS, HORTICULTURAL | Use |
| 06012021 | PLANTS | Use |
| 06012022 | ROOTS | Use |
| 06012090 | OTHER | Use |
| 0602 | OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN | Use |
| 060210 | UNROOTED CUTTINGS AND SLIPS | Use |
| 06021000 | UNROOTED CUTTINGS AND SLIPS | Use |
| 060220 | TREES, SHRUBS AND BUSHES, GRAFTED OR NOT, OF KINDS, WHICH BEAR EDIBLE FRUITS OR NUTS : | Use |
| 06022010 | EDIBLE FRUIT OR NUT TREES, GRAFTED OR NOT | Use |
| 06022020 | CACTUS | Use |
| 06022090 | OTHER | Use |
| 060230 | RHODODENDRONS AND AZALEAS, GRAFTED OR NOT | Use |
| 06023000 | RHODODENDRONS AND AZALEAS, GRAFTED OR NOT | Use |
| 060240 | ROSES, GRAFTED OR NOT | Use |
| 06024000 | ROSES, GRAFTED OR NOT | Use |
| 060290 | OTHER: | Use |
| 06029010 | MUSHROOM SPAWN | Use |
| 06029020 | FLOWERING PLANTS (EXCLUDING ROSES AND RHODODENDRONS) | Use |
| 06029030 | TISSUE CULTURE PLANT | Use |
| 06029090 | OTHER | Use |
| 0603 | CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED | Use |
| 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 | Use |
| 060311 | ROSES | Use |
| 06031100 | ROSES | Use |
| 060312 | CARNATIONS | Use |
| 06031200 | CARNATIONS | Use |
| 060313 | ORCHIDS | Use |
| 06031300 | ORCHIDS | Use |
| 060314 | CHRYSANTHEMUMS | Use |
| 06031400 | CHRYSANTHEMUMS | Use |
| 060315 | LILIES (LILIUM SPP.) | Use |
| 06031500 | Lilies (Lilium spp.) | Use |
| 060319 | OTHER | Use |
| 06031900 | OTHER | Use |
| 060390 | OTHER | Use |
| 06039000 | OTHER | Use |
| 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 | Use |
| 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 | Use |
| 060420 | fresh | Use |
| 06042000 | Fresh | Use |
| 060490 | Other | Use |
| 06049000 | Other | Use |
| 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 | Use |
| 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 | Use |
| 063610 | Scampi (Macrobachium spp.) | Use |