HSN Chapter 06: Live trees and other plants , bulbs, roots and the like, cut flowers and ornamental foliage (2026)

Every HSN code under Chapter 06 from the GST portal HSN master (updated 2026-06-10): 4 four-digit headings with their 6 and 8-digit codes for GST invoices, e-way bills and customs documents.

Not the right chapter? Use the HSN code finder to search all 98 chapters by product description. For the applicable GST rate, see the GST rates list 2026 or the official CBIC rate finder. Classification is indicative; confirm codes and rates with CBIC or a tax professional before filings.

0601Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212

HSN codeDescription
060110Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant
06011000Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant
060120Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower, chicory plants and roots
06012010Bulbs, horticultural
06012021Plants
06012022Roots
06012090Other

0602Other live plants (including their roots), cuttings and slips; mushroom spawn

HSN codeDescription
060210Unrooted cuttings and slips
06021000Unrooted cuttings and slips
060220Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts
06022010Edible fruit or nut trees, grafted or not
06022020Cactus
06022090Other
060230Rhododendrons and azaleas, grafted or not
06023000Rhododendrons and azaleas, grafted or not
060240Roses, grafted or not
06024000Roses, grafted or not
060290Other
06029010Mushroom spawn
06029020Flowering plants (excluding roses and rhododendrons)
06029030Tissue culture plant
06029090Other

0603Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared

HSN codeDescription
06031000Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared fresh
060311Roses
06031100Roses
060312Carnations
06031200Carnations
060313Orchids
06031300Orchids
060314Chrysanthemums
06031400Chrysanthemums
060315Lilies (lilium spp.)
06031500Lilies (lilium spp.)
060319Other
06031900Other
060390Other
06039000Other

0604Foliage, 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 codeDescription
06041000Foliage, 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 mosses and lichens
060420Fresh
06042000Fresh
060490Other
06049000Other
06049100Foliage, 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 other : fresh
06049900Foliage, 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 other : other

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