HSN Code and GST on Flowers, Plants, Trees and Shrubs

The GST Council introduced the GST Rate for Flowers, Plants, Trees and Shrubs through Chapter 6 of the HSN Code. It also includes live trees and other plants, bulbs, roots, cut flowers and ornamental foliage. Further, chapter 6 of the HSN code 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. However, it does not include potatoes, onions, shallots, garlic or other products of Chapter 7. Also, 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. Finally, this chapter does not include collages or similar decorative plaques of chapter 9 of the HSN code.

HSN Code	HSN Code Description	Import Policy	GST Rate in Percentage

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
0601 10 00	Bulbs, tubers, tuberous roots, corms, corms and rhizomes, dormant	Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.	0

0601 20	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots:
0601 20 10	Bulbs, horticultural	Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.	0

	Chicory plants and roots:
0601 20 21	Plants	Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.	0
0601 20 22	Roots	Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.	0
0601 20 90	Other	Import permitted for sowing or planting without a licence in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.	0

0602	OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN

0602 10 00	Unrooted cuttings and slips	Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.	0

0602 20	Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts:
0602 20 10	Edible fruit or nut trees, grafted or not		0
0602 20 20	Cactus	Import will be subject to the provisions of Convention of International Trade in Endangered Species of Wild Fauna & Flora (CITES).	0
0602 20 90	Other		0

0602 30 00	Rhododendrons and azaleas, grafted or not		0
0602 40 00	Roses, grafted or not		0

0602 90	Other:
0602 90 10	Mushroom spawn		0
0602 90 20	Flowering plants (excluding roses and rhododendrons)		0
0602 90 30	Tissue culture plant		0
0602 90 90	Other		0

0603	CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED
	Fresh:
0603 11 00	Roses		0
0603 12 00	Carnations		0
0603 13 00	Orchids		0
0603 14 00	Chrysanthemums		0
0603 15 00	Lilies (Lilium spp.)		0

0603 19 00	Other		0

0603 90 00	Other		0

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
0604 20 00	Fresh		0
0604 90 00	Other		0

Import Conditions for Flowers, Plants, Trees and Shrubs

Import of seeds of vegetables, flowers, fruits and plants, tubers and bulbs of flowers, cutting, sapling, budwood etc., of flowers and fruits for sowing or planting is permitted without a licence in accordance with a permit for import granted under the Plant Quarantine (Regulation of Imports into India) Order 2003. However, import of Poppy seeds if permitted for import under the Plant Quarantine (Regulation of Import into India) Order, 2003 for sowing or planting shall be subject to the condition that importer shall produce a certificate from the competent authority of the country of origin that opium poppy has been grown licitly/legally in that country as per requirements of the International Narcotics Control Bureau. Import of living plants, seeds for sowing or plant material shall be made by the Indian Council of Agricultural Research, Agricultural Universities, Botanical and Horticulture Departments of other Universities and State Governments, without a licence. Such import shall be subject to such conditions as may be specified by the Ministry of Agriculture and Farmers Welfare, Government of India, from time to time.

Click here to 1 for all goods and services in India. Visit IndiaFilings GST Portal for obtaining GST registration or filing GST returns.

Disclaimer: We have taken the best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented on this page.

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Frequently Asked Questions

Common questions about HSN Code & GST Rate for Flowers, Plants & Trees India.

The HSN code for live plants (including their roots), cuttings and slips is 0602. This code also includes mushroom spawn.

No, not all plants and flowers are exempt from GST in India. The article indicates that some items under Chapter 6 of the HSN code attract a 0% GST rate, while others may be taxed at different rates.

According to the article, the import of bulbs, tubers, tuberous roots, corms, crowns and rhizomes, whether dormant, in growth or in flower, is permitted in accordance with an import permit granted under the Plant Quarantine (Regulation of Imports into India) Order, 2003.

Yes, the article mentions that if the import of poppy seeds is permitted under the Plant Quarantine Order for sowing or planting, the importer must produce a certificate from the competent authority of the country of origin stating that opium poppy has been grown licitly/legally in that country as per the requirements of the International Narcotics Control Bureau.

Yes, the Indian Council of Agricultural Research, Agricultural Universities, Botanical and Horticulture Departments of other Universities, and State Governments can import living plants, seeds for sowing or plant material without a license, subject to conditions specified by the Ministry of Agriculture and Farmers Welfare, Government of India.

According to the article, fresh cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, such as roses, carnations, orchids, chrysanthemums, and lilies, attract a 0% GST rate.

Yes, the article indicates that 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, whether fresh, dried, dyed, bleached, impregnated or otherwise prepared, are covered under the HSN code 0604 and attract a 0% GST rate.

The article recommends visiting the IndiaFilings GST Portal to find the latest GST rates for all goods and services in India.

Yes, the article mentions that you can visit the IndiaFilings GST Portal for obtaining GST registration or filing GST returns.

Yes, the article includes a disclaimer stating that HSN codes and GST rates could change from time to time, and IndiaFilings takes no responsibility for the information presented on the page.