Chapter 06 · Section II

HSN Code Chapter 06: Live plants, bulbs and cut flowers

Live trees and other plants , bulbs, roots and the like, cut flowers and ornamental foliage

Rate distribution

Code	Description	GST rate
0601	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes	Nil
0602	Other live plants (including their roots), cuttings	Nil
0603	Cut flowers and flower buds of a kind suitable for bouquets	Nil
0604	Foliage, branches and other parts of plants	Nil

Rates as per Notification No. 10/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.