Other live plants (including their roots), cuttings and slips; mushroom spawn. Chapter 6: Live trees and other plants, bulbs, roots and the like.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| Entries for the whole of Chapter 6 (they apply where the description fits) | ||
| Nil | 06 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Notification 10/2025-CT(R), S.No. 26 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 0602 in the GSTN HSN master (15 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 0602 10 | UNROOTED CUTTINGS AND SLIPS | – | |
| 0602 10 00 | UNROOTED CUTTINGS AND SLIPS | – | Save |
| 0602 20 | TREES, SHRUBS AND BUSHES, GRAFTED OR NOT, OF KINDS, WHICH BEAR EDIBLE FRUITS OR NUTS : | – | |
| 0602 20 10 | EDIBLE FRUIT OR NUT TREES, GRAFTED OR NOT | – | Save |
| 0602 20 20 | CACTUS | – | Save |
| 0602 20 90 | OTHER | – | Save |
| 0602 30 | RHODODENDRONS AND AZALEAS, GRAFTED OR NOT | – | |
| 0602 30 00 | RHODODENDRONS AND AZALEAS, GRAFTED OR NOT | – | Save |
| 0602 40 | ROSES, GRAFTED OR NOT | – | |
| 0602 40 00 | ROSES, GRAFTED OR NOT | – | Save |
| 0602 90 | OTHER: | – | |
| 0602 90 10 | MUSHROOM SPAWN | – | Save |
| 0602 90 20 | FLOWERING PLANTS (EXCLUDING ROSES AND RHODODENDRONS) | – | Save |
| 0602 90 30 | TISSUE CULTURE PLANT | – | Save |
| 0602 90 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (0602) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
