HSN Classification

HSN 06 - LIVE TREES AND OTHER PLANTS , BULBS, ROOTS AND THE LIKE, CUT FLOWERS AND ORNAMENTAL FOLIAGE

Classification level: Chapter. Use this as a GST code-reference page and confirm rate/exemption treatment from current notifications before final filing.

Code details

Code Type: HSN
Code: 06
Official Description: LIVE TREES AND OTHER PLANTS , BULBS, ROOTS AND THE LIKE, CUT FLOWERS AND ORNAMENTAL FOLIAGE

Tax guide notes

- GST rate is not embedded in HSN/SAC master data. Confirm the latest rate from GST rate notifications and official CBIC schedules.
- Invoice accuracy matters: use the code that best matches the principal supply description to reduce notices and mismatch risk.
- If supplies include both goods and services, document the dominant nature of supply before selecting HSN/SAC.

Compliance checklist

- Keep product/service description on invoice aligned with the selected HSN/SAC code.
- Review code selection whenever scope of work or product mix changes.
- Cross-check applicable GST rate, exemptions, and reverse-charge conditions before filing returns.

Related codes

HSN

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

HSN

0602

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

HSN

0603

CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED

HSN

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

HSN

060110

BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, DORMANT

HSN

060120

BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, IN GROWTH OR IN FLOWER, CHICORY PLANTS AND ROOTS :