HSN code for plants.
Plants is classified under HSN code 0602 (OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS). The GST rate is 0%, effective 2025-09-22, per 10/2025-Central Tax (Rate).
GST rate for plants
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 0% | 0% + 0% | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage | Exempt list S.No 2610/2025-Central Tax (Rate) |
source: 10/2025-Central Tax (Rate) · effective 2025-09-22 · rate inherited from heading 06
Invoice examples at 0%
Intra-state sale of ₹10,000 at 0% GST
- Taxable value₹10,000
- CGST @ 0%₹0
- SGST @ 0%₹0
- Invoice total₹10,000
Inter-state sale of ₹1,00,000 at 0% GST
- Taxable value₹1,00,000
- IGST @ 0%₹0
- Invoice total₹1,00,000
Also searched as
live shrubsclimber plantsflowering plantsfoliage plantsherbaceous plantshorticultural cuttingslive ornamental plantsmushroom spawnnursery plantsplant cuttingsplant slipsrooted cuttingsunrooted cuttings
More specific codes under 0602
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Full detail — official text, every sub-code and rate history — on the HSN 0602 code page → · chapter 06 — LIVE TREES AND OTHER PLANTS , BULBS, ROOTS AND THE
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing