New Flowers New GST Rate: Fresh, Cut, and Artificial
- Fresh flowers, cut flowers and flower buds under Chapter 06 are Nil-rated under GST.
- Dried or otherwise prepared natural flowers classified under Chapter 06 are also generally Nil-rated.
- Fresh flower bouquets generally remain Nil-rated when classified under Chapter 06.
- Artificial flowers and articles made of artificial flowers under HSN 6702 attract 18% GST.
- Input Tax Credit is generally not available on inputs attributable to exempt flower supplies, while ITC may be available for taxable supplies subject to GST rules.
From weddings and festivals to home décor and religious offerings, flowers are an inseparable part of Indian life. But are all types of flowers treated equally under GST? This blog explains the flowers GST rate in India—covering fresh, cut, artificial, and bouquet flowers—and how GST impacts both local sellers and large floral product businesses.
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Is GST Applicable on Flowers?
| Category | GST Applicability | Rate Before 22 Sep 2025 |
|---|---|---|
| Fresh flowers under Chapter 06 | Nil-rated | Nil-rated |
| Cut flowers and flower buds under HSN 0603 | Nil-rated | Nil-rated |
| Artificial flowers under HSN 6702 | 18% | 18% |
| Dried, dyed or bleached natural flowers classifiable under HSN 0603 | Nil-rated | Nil-rated |
| Bouquets made from natural flowers classifiable under Chapter 06 | Nil-rated | Nil-rated |
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New GST Rate on Flowers in India
There was no separate GST rate change for natural flowers on 22 September 2025. Fresh, cut and other qualifying natural flowers under Chapter 06 continue to be Nil-rated under GST.
New GST on Fresh Flowers in India
| Product Type | HSN Code | GST Rate From 22 Sep 2025 | Rate Before 22 Sep 2025 |
|---|---|---|---|
| Fresh cut flowers | 0603 | Nil | Nil |
| Cut flowers and flower buds | 0603 | Nil | Nil |
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New GST on Artificial Flowers
| Artificial Flower Type | HSN Code | GST Rate From 22 Sep 2025 | Rate Before 22 Sep 2025 |
|---|---|---|---|
| Plastic, silk or other artificial flowers | 6702 | 18% | 18% |
| Articles made of artificial flowers | 6702 | 18% | 18% |
| Artificial flower or foliage garlands and vines classifiable under 6702 | 6702 | 18% | 18% |
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New GST on Flowers Bouquet
| Bouquet Type | GST Rate From 22 Sep 2025 | Rate Before 22 Sep 2025 | Remarks |
|---|---|---|---|
| Fresh bouquet made from natural flowers classifiable under Chapter 06 | Nil | Nil | Natural flowers remain Nil-rated |
| Branded or normally packed fresh bouquet classifiable under Chapter 06 | Nil | Nil | Branding or normal packing does not by itself change the GST rate |
| Artificial flower bouquet classifiable under HSN 6702 | 18% | 18% | Taxable under HSN 6702 |
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New GST on Flower-Based Products and Processing
| Product | HSN Code | GST Rate From 22 Sep 2025 | Rate Before 22 Sep 2025 |
|---|---|---|---|
| Dried natural flowers classifiable under Chapter 06 | 0603 | Nil | Nil |
| Dyed, bleached or otherwise prepared natural flowers classifiable under Chapter 06 | 0603 | Nil | Nil |
| Vegetable/floral extracts classifiable under HSN 1302 | 1302 | 5% | 18% |
| Essential oils under HSN 3301, other than specified concessional items | 3301 | 18% | 18% |
| Flower garlands made from natural flowers classifiable under Chapter 06 | 0603 | Nil | Nil |
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Note: Certain specified mentha oils under HSN 3301 have separate GST rates based on their classification and whether they are derived from natural menthol.
GST for Florists and Flower Businesses
- Fresh and natural flowers classified under Chapter 06 are Nil-rated under GST.
- Charge applicable GST on taxable flower-based products, such as artificial flowers at 18% and floral extracts classifiable under HSN 1302 at 5%.
- Use HSN 0603 for cut flowers and flower buds, and HSN 6702 for artificial flowers.
- Claim Input Tax Credit on eligible inputs and services used for taxable supplies, subject to GST rules.
- GST-registered flower businesses should maintain prescribed records and file applicable GST returns.
Understanding the GST on flowers in India is key for florists, event decorators, and consumers alike. Fresh marigolds and other qualifying natural flowers are Nil-rated, while artificial flowers generally attract 18% GST, making correct classification important for compliance.
