What products are classified under HSN 6023000 ?
It includes Rhododendrons and azaleas, grafted or not
HSN Code 06023000 represents Rhododendrons and azaleas, grafted or not under GST classification. This code helps businesses identify Rhododendrons and azaleas, grafted or not correctly for billing, taxation, and trade. With HSN Code 06023000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Rhododendrons and azaleas, grafted or not.
HSN Code 06023000 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 | Rhododendrons and azaleas, grafted or not | 0% | 0% | 0% | 0% |
Rhododendrons and azaleas, grafted or not 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 : 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 | |
| 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 : 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
Roses, grafted or not
Other: Mushroom spawn
Other: Flowering plants (excluding roses and rhododendrons)
Other: Tissue culture plant
Other: Other
It includes Rhododendrons and azaleas, grafted or not
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.
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 06023000, Rhododendrons and azaleas, grafted or not 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 Rhododendrons and azaleas, grafted or not; Nil for exempt items if applicable).
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.