What products are classified under HSN 6021000 ?
It includes Unrooted Cuttings And Slips
HSN Code 06021000 represents Unrooted Cuttings And Slips under GST classification. This code helps businesses identify Unrooted Cuttings And Slips correctly for billing, taxation, and trade. With HSN Code 06021000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Unrooted Cuttings And Slips.
HSN Code 06021000 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 | 0602 | Other live plants (including their roots),cuttings and slips; mushroom spawn | Unrooted cuttings and slips | 0% | 0% | 0% | 0% |
Unrooted Cuttings And Slips does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts : Edible fruit or nut trees, grafted or not | |
| Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts : Cactus | |
| Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts : Other | |
| Rhododendrons and azaleas, grafted or not | |
| Roses, grafted or not | |
| Other: Mushroom spawn | |
| Other: Flowering plants (excluding roses and rhododendrons) | |
| Other: Tissue culture plant | |
| Other: Other |
Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts : Edible fruit or nut trees, grafted or not
Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts : Cactus
Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts : Other
Rhododendrons and azaleas, grafted or not
Roses, grafted or not
Other: Mushroom spawn
Other: Flowering plants (excluding roses and rhododendrons)
Other: Tissue culture plant
Other: Other
It includes Unrooted Cuttings And Slips
Under HSN 06021000, Unrooted Cuttings And Slips attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Unrooted Cuttings And Slips; Nil for exempt items if applicable).
Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.
If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.
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.