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 |
|---|---|
| Fresh flowers | Exempt |
| Cut flowers and buds | Exempt |
| Artificial or plastic flowers | Taxable – 18% |
| Dried, dyed, or bleached natural flowers under Chapter 06 | Exempt |
| Bouquets or floral arrangements made from natural flowers under Chapter 06 | Exempt |
Category
GST Applicability
Category
GST Applicability
Category
GST Applicability
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GST Applicability
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GST Applicability
New GST Rate on Flowers in India
There was no change in the GST rate on natural flowers from 22 Sep 2025. Fresh and cut flowers continue to be exempt from GST.
New GST on Fresh Flowers in India
| Product Type | HSN Code | New GST Rate |
|---|---|---|
| Fresh cut flowers | 0603 | Exempt |
| Cut flowers and flower buds | 0603 | Exempt |
Product Type
HSN Code
New GST Rate
Product Type
HSN Code
New GST Rate
New GST on Artificial Flowers
| Artificial Flower Type | HSN Code | New GST Rate |
|---|---|---|
| Plastic/silk/artificial flowers | 6702 | 18% |
| Artificial flower arrangements | 6702 | 18% |
| Decorative garlands and vines | 6702 | 18% |
Artificial Flower Type
HSN Code
New GST Rate
Artificial Flower Type
HSN Code
New GST Rate
Artificial Flower Type
HSN Code
New GST Rate
New GST on Flowers Bouquet
| Bouquet Type | New GST Rate | Remarks |
|---|---|---|
| Hand-tied fresh bouquet | Exempt | Natural flowers under Chapter 06 |
| Branded or premium fresh bouquets | Exempt | Branding or normal packing does not change the exemption |
| Artificial bouquet | 18% | Classified under HSN 6702 |
Bouquet Type
New GST Rate
Remarks
Bouquet Type
New GST Rate
Remarks
Bouquet Type
New GST Rate
Remarks
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New GST on Flower-Based Products and Processing
| Product | New GST Rate |
|---|---|
| Dried natural flowers under Chapter 06 | Exempt |
| Dyed, bleached or otherwise prepared natural flowers under Chapter 06 | Exempt |
| Floral extracts under HSN 1302 | 5% |
| Essential oils under HSN 3301 | Generally 18%, subject to specific classification |
| Flower garlands for puja made from natural flowers | Exempt |
Product
New GST Rate
Product
New GST Rate
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New GST Rate
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New GST Rate
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New GST Rate
Old GST on Fresh Flowers in India
GST Rates Applicable Before 22nd September 2025
| Product Type | HSN Code | GST Rate |
|---|---|---|
| Fresh cut flowers | 0603 | Exempt |
| Cut flowers and flower buds | 0603 | Exempt |
Product Type
HSN Code
GST Rate
Product Type
HSN Code
GST Rate
These rates continued unchanged from 22 September 2025.
Old GST on Artificial Flowers
| Artificial Flower Type | HSN Code | GST Rate |
|---|---|---|
| Plastic/silk/artificial flowers | 6702 | 18% |
| Artificial flower arrangements | 6702 | 18% |
| Decorative garlands and vines | 6702 | 18% |
Artificial Flower Type
HSN Code
GST Rate
Artificial Flower Type
HSN Code
GST Rate
Artificial Flower Type
HSN Code
GST Rate
Old GST on Flowers Bouquet
| Bouquet Type | GST Rate | Remarks |
|---|---|---|
| Hand-tied fresh bouquet | Exempt | Natural flowers under Chapter 06 |
| Branded or premium fresh bouquets | Exempt | Branding or normal packing does not change the exemption |
| Artificial bouquet | 18% | Classified under HSN 6702 |
Bouquet Type
GST Rate
Remarks
Bouquet Type
GST Rate
Remarks
Bouquet Type
GST Rate
Remarks
Old GST on Flower-Based Products and Processing
| Product | GST Rate |
|---|---|
| Dried natural flowers under Chapter 06 | Exempt |
| Dyed, bleached or otherwise prepared natural flowers under Chapter 06 | Exempt |
| Floral extracts under HSN 1302 | 18% |
| Essential oils under HSN 3301 | Generally 18%, subject to specific classification |
| Flower garlands for puja made from natural flowers | Exempt |
Product
GST Rate
Product
GST Rate
Product
GST Rate
Product
GST Rate
Product
GST Rate
GST for Florists and Flower Businesses
- No GST on fresh and natural flowers classified under Chapter 06
- Charge applicable GST on taxable flower-based products, such as artificial flowers at 18% and floral extracts 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
- Maintain proper invoices and file GST returns regularly
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Understanding the GST on flowers in India is key for florists, event decorators, and consumers alike. From zero tax on fresh marigolds to 18% on artificial roses, different flower products can have different GST treatment, making correct classification important for compliance.
