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Chapter 6 - Live trees and other plants;bulbs,roots and the like;cut flowers and ornamental foliage

Notes
Subject to the second part of heading 0601, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.
Any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets. floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 9701.
GST Rates of Goods
Chapter HeadingDescriptionRate of GSTScheduleSr.No
6Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage0%-34
Departmental Clarifications / Case Law
Potpourris
even when flowers are subjected to chemical treatment such as bleaching and dyeing, they retain their natural beauty or their natural beauty is enhanced and that they can be used as decorative items. HSN Explanatory Notes under Heading 06.03 states that this heading excludes flowers, petals and buds of a kind used primarily in perfumery, in pharmacy, or for insecticidal fungicidal or similar purposes, provided that, in the condition in which they are presented, they are not suitable for bouquets or for ornamental use. We find that potpourris are considered to be decorative floral arrangements meant to add or create exquisite beauty to a room or a place. Their visual appeal can in no way be masked by the fragrance which is added to the dried flowers and parts of plants hence classifiable under chapter 6 os Customs Tariff.-Commisisoner v Ramesh Flowers(P) Ltd. 2009 (236) ELT 366 (Tri- Chennai).
Sal Leaves
Sal Leaves which is used for making plates are classifiable under heading 0604 and attract Nil GST-C.B.I & C. Circular F.No.332/2/2017-TRU, dated 7-12-2017.