Table of Contents
- Updated on : September 19, 2025
HSN Chapter 6: Live Plants, Flowers & Foliage Classification & GST Rates India
HSN Code & GST Rate for Flowers, Live trees, Plants and roots - Chapter 6
Understanding GST classification for live plants, flowers, and ornamental foliage is essential for nurseries, floriculturists, landscape designers, and agricultural businesses. HSN Chapter 6 offers complete GST exemption for all live plant products, supporting India's agriculture and horticulture sectors while keeping essential botanical products affordable for consumers.
Key Classification Factors for Plants & Flowers GST Rates
- Product State: Live/Fresh vs Artificial vs Processed/Dried
- Purpose: Agricultural/Horticultural vs Decorative vs Medicinal
- Value Addition: Natural plants vs Processed arrangements vs Branded products
- Commercial Use: Nursery cultivation vs Landscaping vs Export
Complete HSN Code Table: Live Plants & Flowers (Chapter 6)
| GST Rate | Product Description | HSN Code | Key Import/Export HSN Codes |
|---|---|---|---|
| NIL (0%) | Live trees and other plants; bulbs, roots and the like | 0601 | 06011000, 06012010, 06012021, 06012022, 06012090 |
| NIL (0%) | Other live plants including roots, cuttings and slips; mushroom spawn | 0602 | 06021000, 06022010, 06022020, 06022090, 06023000, 06024000 |
| NIL (0%) | Cut flowers and flower buds for bouquets or ornamental purposes | 0603 | 06031100, 06031200, 06031300, 06031400, 06031500, 06031900, 06039000 |
| NIL (0%) | Foliage, branches and parts of plants for bouquets or ornamental purposes | 0604 | 06042000, 06049000 |
🌱 September 2025 GST Updates for Plants & Agriculture:
- Plants & Flowers Rates: NIL (0%) GST maintained for all live plants and flowers under Chapter 6
- Agricultural Machinery: GST reduced from 12% to 5% on farming equipment, benefiting nurseries and plant growers
- Input Cost Relief: Reduced GST on diesel engines, pumps, sprinklers, and harvesting machinery from 12% to 5%
- Farmer Support: Continued exemption on live plants supports over 8 crore rural farming families
- Export Advantage: Zero GST on fresh flowers and plants maintains India's competitiveness in global floriculture markets
- Processing Distinction: Only value-added products like artificial flowers (HSN 6702) attract 5-18% GST
Frequently Asked Questions (FAQs)
What are the GST rates for live plants and flowers in India?
Which HSN codes cover live plants and flowers?
Are there any GST changes for plants and flowers in September 2025?
Do potted plants and nursery plants attract different GST rates?
How are medicinal plants and herbs classified for GST?
🌿 Expert GST for Horticulture & Floriculture Industry
Professional tax consultancy for nurseries, florists & agricultural businesses
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Disytax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.