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Free Tools/HSN Code Finder/Chapter 06/HSN 0602
HSN 06024-Digit Heading

HSN 0602: Other live plants – GST Rate

HSN 0602 covers other live plants (including their roots), cuttings and slips. GST on HSN 0602 is 18% under residual Schedule II, S. No. 639 (rates effective 22 September 2025). This heading has 10 tariff items, for example 0602 10 00, 0602 20 10 and 0602 20 20.

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

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.

GST Rates for Heading 0602

Not specifically listed in the rate schedules. Residual entry: 18%

Goods not specified elsewhere are taxed at 18% (CGST 9% + SGST 9%) as per Schedule II, S. No. 639

Sub-Headings & Tariff Items Under 0602

Showing 15 sub-classification codes with complete hierarchy descriptions.

0602106-Digit Sub-heading

Chain: Live Trees And Other Plants , Bulbs, Roots And The Like, Cut Flowers And Ornamental Foliage > Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn > Unrooted Cuttings And Slips

060210008-Digit Tariff Item

Chain: Live Trees And Other Plants , Bulbs, Roots And The Like, Cut Flowers And Ornamental Foliage > Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn > Unrooted Cuttings And Slips > Unrooted Cuttings And Slips

0602206-Digit Sub-heading

Chain: Live Trees And Other Plants , Bulbs, Roots And The Like, Cut Flowers And Ornamental Foliage > Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn > Trees, Shrubs And Bushes, Grafted Or Not, Of Kinds, Which Bear Edible Fruits Or Nuts :

060220108-Digit Tariff Item

Chain: Live Trees And Other Plants , Bulbs, Roots And The Like, Cut Flowers And Ornamental Foliage > Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn > Trees, Shrubs And Bushes, Grafted Or Not, Of Kinds, Which Bear Edible Fruits Or Nuts : > Edible Fruit Or Nut Trees, Grafted Or Not

060220208-Digit Tariff Item

Chain: Live Trees And Other Plants , Bulbs, Roots And The Like, Cut Flowers And Ornamental Foliage > Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn > Trees, Shrubs And Bushes, Grafted Or Not, Of Kinds, Which Bear Edible Fruits Or Nuts : > Cactus

060220908-Digit Tariff Item

Chain: Live Trees And Other Plants , Bulbs, Roots And The Like, Cut Flowers And Ornamental Foliage > Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn > Trees, Shrubs And Bushes, Grafted Or Not, Of Kinds, Which Bear Edible Fruits Or Nuts : > Other

0602306-Digit Sub-heading

Chain: Live Trees And Other Plants , Bulbs, Roots And The Like, Cut Flowers And Ornamental Foliage > Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn > Rhododendrons And Azaleas, Grafted Or Not

060230008-Digit Tariff Item

Chain: Live Trees And Other Plants , Bulbs, Roots And The Like, Cut Flowers And Ornamental Foliage > Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn > Rhododendrons And Azaleas, Grafted Or Not > Rhododendrons And Azaleas, Grafted Or Not

0602406-Digit Sub-heading

Chain: Live Trees And Other Plants , Bulbs, Roots And The Like, Cut Flowers And Ornamental Foliage > Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn > Roses, Grafted Or Not

060240008-Digit Tariff Item

Chain: Live Trees And Other Plants , Bulbs, Roots And The Like, Cut Flowers And Ornamental Foliage > Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn > Roses, Grafted Or Not > Roses, Grafted Or Not

0602906-Digit Sub-heading

Chain: Live Trees And Other Plants , Bulbs, Roots And The Like, Cut Flowers And Ornamental Foliage > Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn > Other:

060290108-Digit Tariff Item

Chain: Live Trees And Other Plants , Bulbs, Roots And The Like, Cut Flowers And Ornamental Foliage > Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn > Other: > Mushroom Spawn

060290208-Digit Tariff Item

Chain: Live Trees And Other Plants , Bulbs, Roots And The Like, Cut Flowers And Ornamental Foliage > Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn > Other: > Flowering Plants (Excluding Roses And Rhododendrons)

060290308-Digit Tariff Item

Chain: Live Trees And Other Plants , Bulbs, Roots And The Like, Cut Flowers And Ornamental Foliage > Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn > Other: > Tissue Culture Plant

060290908-Digit Tariff Item

Chain: Live Trees And Other Plants , Bulbs, Roots And The Like, Cut Flowers And Ornamental Foliage > Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn > Other: > Other

Other Headings in Chapter 06

HSN 0601
Bulbs, Tubers, Tuberous Roots, Corms, Crowns And Rhizomes, Dormant, In Growth Or In Flower; Chicory Plants And Roots Other Than Roots Of Heading 1212
HSN 0603
Cut Flowers And Flower Buds Of A Kind Suitable For Bouquets Or For Ornamental Purposes, Fresh, Dried, Dyed, Bleached, Impregnated Or Otherwise Prepared
HSN 0604
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
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