Chapter 064 Tariff Headings
HSN Codes Chapter 06: Live plants and flowers
Chapter 06 of the GST HSN tariff classifies live trees and other plants , bulbs, roots and the like, cut flowers and ornamental foliage. This chapter contains 4 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 06
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
Bulbs, Tubers, Tuberous Roots, Corms, Crowns And Rhizomes, Dormant, In Growth Or In Flower; Chicory Plants And Roots Other Than Roots Of Heading 1212
GST Rate:
18%Goods not specified elsewhere are taxed at 18% (CGST 9% + SGST 9%) as per Schedule II, S. No. 639
Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn
GST Rate:
18%Goods not specified elsewhere are taxed at 18% (CGST 9% + SGST 9%) as per Schedule II, S. No. 639
Cut Flowers And Flower Buds Of A Kind Suitable For Bouquets Or For Ornamental Purposes, Fresh, Dried, Dyed, Bleached, Impregnated Or Otherwise Prepared
GST Rate:
18%Goods not specified elsewhere are taxed at 18% (CGST 9% + SGST 9%) as per Schedule II, S. No. 639
Foliage, 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
GST Rate:
18%Goods not specified elsewhere are taxed at 18% (CGST 9% + SGST 9%) as per Schedule II, S. No. 639
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |