Q3HSN Code 0602
Other live plants (including their roots), cuttings
Other live plants (including their roots), cuttings and slips; mushroom spawn
GST rate
Nil
Codes under 0602
| Code | Description | GST rate |
|---|---|---|
| 0602 10 | Unrooted cuttings and slips | Nil |
| 0602 20 | Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts: | Nil |
| 0602 20 10 | Edible fruit or nut trees, grafted or not | Nil |
| 0602 20 20 | Cactus | Nil |
| 0602 30 | Rhododendrons and azaleas, grafted or not | Nil |
| 0602 40 | Roses, grafted or not | Nil |
| 0602 90 | Other live plants (including their roots), cuttings and slips; mushroom spawn › Other | Nil |
| 0602 90 10 | Mushroom spawn | Nil |
| 0602 90 20 | Flowering plants (excluding roses and rhododendrons) | Nil |
| 0602 90 30 | Tissue culture plant | Nil |
← Chapter 06: Live plants, bulbs and cut flowers
Related HSN codes
0603Cut flowers and flower buds of a kind suitable for bouquets0601Bulbs, tubers, tuberous roots, corms, crowns and rhizomes0604Foliage, branches and other parts of plants1404Vegetable products not elsewhere specified or included0701Potatoes, fresh or chilled1403Vegetable material of a kind used primarily in brooms
Frequently Asked Questions
What is the HSN code for other live plants (including their roots), cuttings?
The HSN code for other live plants (including their roots), cuttings is 0602, under Chapter 06 (Live plants, bulbs and cut flowers).
What is the GST rate on other live plants (including their roots), cuttings?
Other live plants (including their roots), cuttings is taxed at Nil GST under HSN code 0602.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
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.