--- title: "HSN Code for Unrooted Cuttings And Slips | HSN 06021000 GST Rate" description: "Find HSN and GST Rates for 06021000 related to Unrooted Cuttings And Slips with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-06021000/" --- # HSN Code 06021000: Unrooted Cuttings And Slips - [Section 02: Guide to HSN Section 02](https://busy.in/hsn/section-02/) - [Chapter 06: Live Plants, Bulbs, Roots and Cut Flowers](https://busy.in/hsn/chapter-06/) - [Sub-chapter 0602: Live Plants, Roots, Mushroom Spawn](https://busy.in/hsn/sub-chapter-0602/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Unrooted cuttings and slips | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 6021000 ? It includes Unrooted Cuttings And Slips ### How much GST applies to 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. ### How should mixed supplies be billed when Unrooted Cuttings And Slips is sold with other items? 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). ### Do e‑way bill and e‑invoice apply for Unrooted Cuttings And Slips? 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. ### Does packaging or labelling change the GST for Unrooted Cuttings And Slips? 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. ### Can we claim ITC on inputs used to trade Unrooted Cuttings And Slips? 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. ### Any common misclassification issue with Unrooted Cuttings And Slips? 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. ## India's trade performance: HSN Code 06021000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports - Imports: ₹2 Cr (−32.61% YoY) — 0.0000% of India's total imports - Trade balance: −₹2 Cr (Deficit); surplus rank #8077 of 12657 HSN codes - Share of Sub-Chapter 0602: 0.00% of its exports; import side 0.32% ### Key metrics - Peak growth year: +922.22% in FY 2021-22 - Contribution to Sub-Ch. 0602: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 06021000 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 0602 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0602 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.12% | 3.88 | 0.0001% | — | 3.48% | −3.72 | #8947 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −18.75% | 0.09% | 5.46 | 0.0002% | +40.72% | 3.25% | −5.33 | #9054 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −30.77% | 0.05% | 3.15 | 0.0001% | −42.31% | 2.32% | −3.06 | #9278 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +922.22% | 0.40% | 1.25 | 0.0000% | −60.32% | 0.59% | −0.33 | #8058 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −91.30% | 0.04% | 2.29 | 0.0000% | +83.20% | 0.99% | −2.21 | #9735 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −37.50% | 0.02% | 2.30 | 0.0000% | +0.44% | 1.05% | −2.25 | #10057 | | FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | 1.55 | 0.0000% | −32.61% | 0.32% | −1.55 | — | - CAGR (7-year): exports —/yr, imports -14.18%/yr (consistently Deficit) ## Key trade insights: HSN Code 06021000 export-import analysis ### Export snapshot for HSN Code 06021000 India exported ₹0.00 Crore worth of Unrooted Cuttings And Slips in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2021-22 was the strongest growth year for HSN Code 06021000 exports The strongest single-year export movement for HSN Code 06021000 was recorded in FY 2021-22, when exports surged by 922.22% over the prior year. ### India records a trade deficit of ₹1.55 Crore in HSN Code 06021000 goods In FY 2024-25, India's imports of ₹1.55 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹1.55 Crore — ranking #8077 of 12657 by surplus magnitude. ### Import growth of -14.18% CAGR signals stable import dependency for Unrooted Cuttings And Slips India's imports under HSN Code 06021000 have grown at -14.18% CAGR, reaching ₹1.55 Crore in FY 2024-25. ## Related HSN Codes in Sub-Chapter 0602 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 06029030: Other \| Tissue Culture Plant](https://busy.in/hsn/hsn-06029030/) | ₹199 Cr | | #2 | [HSN Code 06029090: Other Live Plants, Cuttings & Slips \| Other](https://busy.in/hsn/hsn-06029090/) | ₹55 Cr | | #3 | [HSN Code 06022090: Other Edible Fruit/Nut Trees/Shrubs](https://busy.in/hsn/hsn-06022090/) | ₹8 Cr | | #4 | [HSN Code 06024000: Roses, Grafted Or Not](https://busy.in/hsn/hsn-06024000/) | ₹5 Cr | | #5 | [HSN Code 06029020: Flowering plants: Other](https://busy.in/hsn/hsn-06029020/) | ₹1 Cr | | #6 | [HSN Code 06022010: Grafted fruit/nut trees: FruitCraft](https://busy.in/hsn/hsn-06022010/) | < ₹1 Crore | | #7 | [HSN Code 06029010: Other\| Mushroom Spawn](https://busy.in/hsn/hsn-06029010/) | < ₹1 Crore | | #8 | [HSN Code 06023000: Rhododendrons and azaleas, grafted or not](https://busy.in/hsn/hsn-06023000/) | < ₹1 Crore | | — | HSN Code 06021000: Unrooted Cuttings And Slips (this hsn code) | Nil | | — | [HSN Code 06022020: Cactus](https://busy.in/hsn/hsn-06022020/) | Nil |