What products are classified under HSN 6012021 ?
It includes Chicory plants and roots: Plants
HSN Code 06012021 represents Chicory plants and roots: Plants under GST classification. This code helps businesses identify Chicory plants and roots: Plants correctly for billing, taxation, and trade. With HSN Code 06012021, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Chicory plants and roots: Plants.
HSN Code 06012021 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 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 | Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, in growth or in flower; chicory plants and roots : Chicory plants and roots : Plants | 0% | 0% | 0% | 0% |
Description of goods
Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, in growth or in flower; chicory plants and roots : Chicory plants and roots : Plants
Chapter
06 – Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Sub Chapter
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
Chicory plants and roots: Plants does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, dormant | |
| Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, in growth or in flower; chicory plants and roots : Bulbs, horticultural: | |
| Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, in growth or in flower; chicory plants and roots : Chicory plants and roots : roots | |
| Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, in growth or in flower; chicory plants and roots : Other |
Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, dormant
Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, in growth or in flower; chicory plants and roots : Bulbs, horticultural:
Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, in growth or in flower; chicory plants and roots : Chicory plants and roots : roots
Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, in growth or in flower; chicory plants and roots : Other
It includes Chicory plants and roots: Plants
e‑Invoicing depends on turnover, not the item’s rate. If AATO exceeds the notified threshold (presently ₹5 crore), B2B invoices must be reported to the IRP unless you are a notified exempt person.
Example: Fresh/chilled produce in open packs is Nil. If it is not fresh/chilled and sold as pre‑packaged & labelled, 5% may apply.
An e‑way bill may be required if the consignment value exceeds ₹50,000, subject to notified exemptions for agri/animal products.
No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42.
Use the exact HSN and form. Don’t charge GST on exempt fresh/chilled items; apply 5% only where pre‑packaged & labelled and not fresh/chilled.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.