HSN Code | HSN Description | GST Rate | |
---|---|---|---|
Chapter 06 |
LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE | ||
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 | ||
06011000 |
- | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant | |
060120 |
- | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots : | |
06012010 |
--- | Bulbs, horticultural | |
--- | Chicory plants and roots : | ||
06012021 |
---- | Plants | |
06012022 |
---- | Roots | |
06012090 |
--- | Other | |
0602 |
Other live plants (including their roots), cuttings and slips; mushroom spawn | ||
06021000 |
- | Unrooted cuttings and slips | |
060220 |
- | Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts: | |
06022010 |
--- | Edible fruit or nut trees, grafted or not | |
06022020 |
--- | Cactus | |
06022090 |
--- | Other | |
06023000 |
- | Rhododendrons and azaleas, grafted or not | |
06024000 |
- | Roses, grafted or not | |
060290 |
- | Other: | |
06029010 |
--- | Mushroom spawn | |
06029020 |
--- | Flowering plants (excluding roses and rhododendrons) | |
06029030 |
--- | Tissue culture plant | |
06029090 |
--- | Other | |
0603 |
Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared | ||
- | Fresh : | ||
06031100 |
-- | Roses | |
06031200 |
-- | Carnations | |
06031300 |
-- | Orchids | |
06031400 |
-- | Chrysanthemums | |
06031500 |
-- | Lilies (Lilium spp.) | |
06031900 |
-- | Other | |
06039000 |
- | Other | |
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 | ||
06042000 |
- | Fresh | |
06049000 |
- | Other |
☑ Quarterly | GSTR-3B
GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.
* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
☑ Half-Yearly | ITC-04
ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.
☑ Annual | ITC-04
ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.
☑ Monthly | GSTR-11
GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
☑ Quarterly | QRMP
Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)