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Chapter- 6 Live trees and other plants bulbs, roots and the like cut flowers and ornamental foliage




Hs Code Description

US Hs Code - 0601 : Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower;


060110 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant (excl. those used for human consumption and chicory plants and roots)
060120 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots (excl. those used for human consumption and chicory roots of the variety cichorium intybus sativum)

US Hs Code - 0602 : Other live plants ( incl their roots ) cuttings and slips; mushroom spawn


060210 Unrooted cuttings and slips
060220 Edible fruit or nut trees, shrubs and bushes, whether or not grafted
060230 Rhododendrons and azaleas, grafted or not
060240 Roses, whether or not grafted
060290 Live plants, incl. their roots, and mushroom spawn (excl. bulbs, tubers, tuberous roots, corms, crowns and rhizomes, incl. chicory plants and roots, unrooted cuttings and slips, fruit and nut trees, rhododendrons, azaleas and roses)

US Hs Code - 0603 : Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes


060310 Fresh cut flowers and flower buds, for bouquets or for ornamental purposes
060390 Dried, dyed, bleached, impregnated or otherwise prepared cut flowers and buds, for bouquets or for ornamental purposes

US Hs Code - 0604 : Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens


060410 Mosses and lichens for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared
060491 Foliage, branches and other parts of plants, without flowers or flower buds, grasses, fresh, for bouquets or ornamental purposes
060499 Foliage, branches and other parts of plants, without flowers or flower buds, grasses, for bouquets or ornamental purposes, dried, dyed, bleached, impregnated or otherwise prepared


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What is New?

Date: 23-01-2025
NOTIFICATION NO. 08/2025 – CENTRAL TAX
Central Tax Notification for waiver of the late fee

Date: 16-01-2025
Notification No. 03/2025- Central Tax (Rate)
Seeks to amend Notification no. 39/2017- Central Tax (Rate)

Date: 16-01-2025
Notification No. 04/2025-Central Tax (Rate)
Seeks to amend Notification no. 08/2018- Central Tax (Rate)

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Seeks to amend Notification No 13/2017-Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council..

Date: 16-01-2025
Notification No. 08/2025-Central Tax (Rate)
Seeks to amend Notification No 17/2017- Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

Date: 16-01-2025
Notification No. 02/2025- Integrated Tax (Rate)
Seeks to amend Notification no. 02/2017- Integrated Tax (Rate)

Date: 16-01-2025
Notification No. 03/2025- Integrated Tax (Rate)
Seeks to amend Notification no. 40/2017- Integrated Tax (Rate)

Date: 16-01-2025
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Seeks to amend Notification no. 09/2018- Integrated Tax (Rate)

Date: 16-01-2025
Notification No. 06/2025- Integrated Tax (Rate)
Seeks to amend Notification No 9/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

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Seeks to amend Notification no. 01/2017- Union Territory Tax (Rate)



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