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Free Tools/HSN Code Finder/Chapter 06/HSN 0604
HSN 06044-Digit Heading

HSN 0604: Foliage – GST Rate

HSN 0604 covers 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. GST on HSN 0604 is 18% under residual Schedule II, S. No. 639 (rates effective 22 September 2025). This heading has 5 tariff items, for example 0604 10 00, 0604 20 00 and 0604 90 00.

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 0604

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 0604

Showing 7 sub-classification codes with complete hierarchy descriptions.

060410008-Digit Tariff Item

Chain: Live Trees And Other Plants , Bulbs, Roots And The Like, Cut Flowers And Ornamental Foliage > 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 > 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 Mosses And Lichens

0604206-Digit Sub-heading

Chain: Live Trees And Other Plants , Bulbs, Roots And The Like, Cut Flowers And Ornamental Foliage > 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 > fresh

060420008-Digit Tariff Item

Chain: Live Trees And Other Plants , Bulbs, Roots And The Like, Cut Flowers And Ornamental Foliage > 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 > fresh > Fresh

0604906-Digit Sub-heading

Chain: Live Trees And Other Plants , Bulbs, Roots And The Like, Cut Flowers And Ornamental Foliage > 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 > Other

060490008-Digit Tariff Item

Chain: Live Trees And Other Plants , Bulbs, Roots And The Like, Cut Flowers And Ornamental Foliage > 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 > Other > Other

060491008-Digit Tariff Item

Chain: Live Trees And Other Plants , Bulbs, Roots And The Like, Cut Flowers And Ornamental Foliage > 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 > 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 Other : Fresh

060499008-Digit Tariff Item

Chain: Live Trees And Other Plants , Bulbs, Roots And The Like, Cut Flowers And Ornamental Foliage > 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 > 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 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 0602
Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn
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
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