Live Trees and Other Plants
Covers live trees, bulbs, roots, cut flowers and ornamental foliage. Applies to living/fresh plants for agriculture or decoration.
How to find the correct HSN Code in Chapter 06?
Identify Heading: Match your product with the 4-digit headings below.
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 06
What does Chapter 06 Cover?
Covers live trees, bulbs, roots, cut flowers and ornamental foliage. Applies to living/fresh plants for agriculture or decoration.
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
Common Confusions
- • Live Plants (Ch 06) vs Seeds (Ch 12): Seeds go to Chapter 12.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert 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.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.