What products are classified under HSN 6022010 ?
It includes Grafted fruit/nut trees: FruitCraft
HSN Code 06022010 represents Grafted fruit/nut trees: FruitCraft under GST classification. This code helps businesses identify Grafted fruit/nut trees: FruitCraft correctly for billing, taxation, and trade. With HSN Code 06022010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Grafted fruit/nut trees: FruitCraft.
HSN Code 06022010 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 | Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts : Edible fruit or nut trees, grafted or not | 0% | 0% | 0% | 0% |
Description of goods
Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts : Edible fruit or nut trees, grafted or not
Chapter
06 – Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Sub Chapter
0602 – Other live plants (including their roots),cuttings and slips; mushroom spawn
Grafted fruit/nut trees: FruitCraft does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Unrooted cuttings and slips | |
| 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 |
Unrooted cuttings and slips
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 Grafted fruit/nut trees: FruitCraft
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Grafted fruit/nut trees: FruitCraft; 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.
Under HSN 06022010, Grafted fruit/nut trees: FruitCraft attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.