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- Updated on : September 19, 2025
HSN Chapter 14: Vegetable Plaiting Materials & Other Plant Products GST India
HSN Code & GST Rate for Vegetable Products & Materials - Chapter 14
Understanding GST classification for vegetable plaiting materials and plant products is essential for traditional craftspeople, bamboo industries, forest product traders, and cultural product manufacturers. HSN Chapter 14 received significant benefits in the September 2025 GST reforms, with major rate reductions for traditional products like tendu leaves and Indian katha, supporting tribal communities and cultural practices.
Key Classification Factors for Vegetable Materials & Plant Products GST Rates
- Cultural Significance: Traditional/cultural products vs Commercial materials
- Processing State: Raw/unworked vs Processed/cleaned vs Manufactured products
- End Use: Traditional crafts vs Industrial applications vs Cultural practices
- Community Impact: Tribal/forest communities vs Commercial enterprises
Complete HSN Code Table: Vegetable Materials & Plant Products (Chapter 14)
| GST Rate | Product Description | HSN Code | Key Import/Export HSN Codes |
|---|---|---|---|
| 5% | Vegetable materials for plaiting (bamboos, rattans, reeds, rushes, osier, raffia) | 1401 | 14011000, 14012000, 14019010, 14019090 |
| NIL (0%) | Vegetable materials for stuffing or padding (kapok, vegetable hair, eel-grass) | 1402 | 14020000 |
| NIL (0%) | Vegetable materials for brooms or brushes (broom-corn, piassava, couch-grass) | 1403 | 14030010, 14030090 |
| 5% | Raw vegetable materials for dyeing/tanning (henna, red sandalwood, safflower) | 1404 | 14041011, 14041019, 14041020, 14041030, 14041040, 14041050 |
| 5% | Cotton linters | 1404 | 14042000 |
| 5% | Bidi wrapper leaves (tendu) (Reduced from 18%) | 14049010 | No specific codes prescribed |
| 5% | Soap nuts (powder and other forms) | 1404 | 14049021, 14049029 |
| 5% | Hard seeds, pips, hulls and nuts used for carving | 1404 | 14049030 |
| NIL (0%) | Betel leaves | 14049040 | No specific codes prescribed |
| 5% | Indian katha (Reduced from 18%) | 14049050 | No specific codes prescribed |
| NIL (0%) | Unworked coconut shell | 1404 | 14049060 |
| 5% | Rudraksha seeds | 1404 | 14049070 |
| NIL (0%) | Vegetable materials for manufacture of jhadoo or broom sticks | 14049090 | No specific codes prescribed |
| 5% | Sal leaves, siali leaves, sisal leaves, sabai grass | 1401 | 14011000, 14012000, 14019010, 14019090 |
🎋 September 2025 GST Reforms for Traditional & Cultural Products:
- Major Relief for Tendu Leaves: GST reduced from 18% to 5% - supporting tribal communities and forest-based livelihoods
- Indian Katha Benefits: GST reduced from 18% to 5% - making traditional mouth freshener more affordable
- Traditional Crafts Boost: Handicrafts and traditional items received rate reductions from 12% to 5% across 36+ categories
- Cultural Preservation: Betel leaves remain GST-exempt recognizing their cultural and religious significance
- Forest Community Support: Lower rates on forest produce support tribal and rural communities dependent on these resources
- Bamboo Industry Growth: Continued 5% rate on bamboo and cane materials supports green construction and traditional crafts
- Simplified Structure: Products now clearly align with reformed GST slabs - mostly 0% (cultural items) and 5% (commercial use)
- Artisan Empowerment: Reduced rates encourage traditional craftsmanship and cultural product manufacturing
📋 Cultural & Traditional Product Categories:
🎋 Plaiting & Craft Materials (5% GST):
- Bamboo Products: Raw bamboo, processed bamboo, bamboo strips
- Cane & Rattan: Raw cane, rattan poles, processed cane materials
- Traditional Materials: Reeds, rushes, osier, raffia, cleaned cereal straw
🍃 Cultural & Religious Items (0% GST):
- Betel Leaves: Fresh betel leaves for cultural and religious use
- Coconut Shell: Unworked coconut shells for traditional applications
- Broom Materials: Vegetable materials for traditional broom making
🌿 Traditional Products (5% GST - Reduced Rates):
- Tendu Leaves: Bidi wrapper leaves supporting tribal communities
- Indian Katha: Traditional mouth freshener and cultural product
- Rudraksha Seeds: Religious and spiritual significance items
Frequently Asked Questions (FAQs)
What are the GST rates for vegetable plaiting materials and plant products in India?
Most vegetable plaiting materials like bamboo, rattan, and reeds attract 5% GST. Betel leaves, unworked coconut shell, and broom-making materials attract NIL (0%) GST. Tendu leaves and Indian katha were reduced from 18% to 5% GST in September 2025 reforms.
Which HSN codes cover vegetable materials and plant products?
HSN Chapter 14 covers: HSN 1401 (plaiting materials like bamboo, rattan, reeds), HSN 1402 (stuffing materials like kapok), HSN 1403 (broom materials), and HSN 1404 (other vegetable products including cotton linters, betel leaves, tendu leaves, Indian katha, soap nuts, rudraksha seeds).
What major changes were made to traditional plant products in September 2025?
The September 2025 GST reforms brought significant relief: Bidi wrapper leaves (tendu) reduced from 18% to 5%, Indian katha reduced from 18% to 5%, Handicrafts and traditional crafts reduced from 12% to 5%. These changes support traditional industries, forest communities, and artisan livelihoods.
Are there different GST rates for cultural and traditional plant products?
Yes, culturally important items receive preferential treatment: Betel leaves attract NIL (0%) GST recognizing their cultural significance. Tendu leaves now attract 5% GST (reduced from 18%) supporting tribal communities. Traditional broom-making materials remain GST-exempt. Rudraksha seeds attract 5% GST.
How are bamboo and cane products classified for GST?
Raw bamboo, rattan, cane, and other plaiting materials attract 5% GST under HSN 1401. This includes processed materials like cleaned, bleached, or dyed bamboo. The rate supports the bamboo industry while keeping raw materials affordable for traditional crafts and construction.
🎋 Expert GST for Traditional Crafts & Forest Products
Professional tax consultancy for bamboo industries, traditional craftspeople & forest product traders
Disclaimer
The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical 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.