Quick classification guide
4-digit heading: Pick the broad category (e.g. 0601).
Inclusions/exclusions: Confirm your product matches.
Rate check: Verify the latest notifications before filing.
Browse HSN codes in Chapter 06
Next steps
If you’re unsure about the chapter, use the global search and compare descriptions.
Jump to nearby chapters to avoid wrong classification (common GST mistake).
After finalizing your HSN, generate a clean rate card for shop display or staff reference.
Not legal advice • Always verify before filing • Last reviewed: 22 Jan 2026
Analysis of Chapter 06
Live trees, plants, bulbs, roots. Generally Exempt when used for agriculture/horticulture.
Included
- Live trees/shrubs
- Bulbs/roots for planting
- Cut flowers/buds
- Mosses for decoration
Excluded
- Seeds for sowingGo to Ch 12
- Artificial flowersGo to Ch 67
Expert insights
Cut flowers for bouquets may attract GST, whereas live plants are exempt.
- • Live Plants (Ch 06) vs Seeds (Ch 12): Seeds go to Chapter 12.
Compliance checklist
- • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
- • 6-digit HSN: typically required beyond higher turnover thresholds.
- • Export/Import: use full code as per customs documents.
FAQs for Chapter 06
Are cut flowers taxable?▾
Fresh cut flowers are generally Nil rated.
Do artificial plants fall here?▾
No, they are Ch 67.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
Last reviewed: 22 Jan 2026. How we update content + sources.
Not legal advice • Always verify before filing • Page URLs use your deployed site base.