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HSN Codes and GST Rates of Chapter 6

LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE


(HSN Codes as per First Schedule To Customs Tariff Act, 1975)

HSN Code HSN Description GST Rate

Chapter 6

 		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
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13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).