--- title: "HSN Code for Rhododendrons and azaleas, grafted or not | HSN 06023000 GST Rate" description: "Find HSN and GST Rates for 06023000 related to Rhododendrons and azaleas, grafted or not with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-06023000/" --- # HSN Code 06023000: Rhododendrons and azaleas, grafted or not - [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 | | --- | --- | --- | --- | --- | | Rhododendrons and azaleas, grafted or not | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 6023000 ? It includes Rhododendrons and azaleas, grafted or not ### Can we claim ITC on inputs used to trade 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. ### Any common misclassification issue with Rhododendrons and azaleas, grafted or not? 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. ### Do e‑way bill and e‑invoice apply for Rhododendrons and azaleas, grafted or not? 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 Rhododendrons and azaleas, grafted or not? 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. ### How much GST applies to Rhododendrons and azaleas, grafted or not? 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. ### How should mixed supplies be billed when Rhododendrons and azaleas, grafted or not is sold with other items? 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). ## India's trade performance: HSN Code 06023000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−75.00% YoY) — 0.0000% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5588 of 12657 HSN codes - Share of Sub-Chapter 0602: 0.00% of its exports; import side 0.00% - Rank within Sub-Chapter 0602: #8 of 10 by export value ### Key metrics - Export CAGR: -16.73% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #10437 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +300.00% in FY 2023-24 - Contribution to Sub-Ch. 0602: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 06023000 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% | — | 0.02% | Nil | 0.0000% | — | 0.00% | +0.03 | #9664 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −66.67% | 0.01% | Nil | 0.0000% | — | 0.00% | +0.01 | #9870 | | FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +0.01 | #10198 | | FY 2022-23 | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.01 | #10292 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +300.00% | 0.02% | Nil | 0.0000% | — | 0.00% | +0.04 | #10146 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −75.00% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.01 | #10437 | - CAGR (7-year): exports -16.73%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 06023000 export-import analysis ### Export decline: -16.73% CAGR over 7 years India's exports under HSN Code 06023000 have declined at a compound annual rate of -16.73% over 7 fiscal years, falling from ₹0.03 Crore in FY 2018-19 to ₹0.01 Crore in FY 2024-25. ### HSN Code 06023000 ranked #10437 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 06023000 ranks #10437 out of 12657 HSN codes by total export value. Within Sub-Chapter 0602, it ranks #8 of 10. By trade surplus, it ranks #5588 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 06023000 exports The strongest single-year export movement for HSN Code 06023000 was recorded in FY 2023-24, when exports surged by 300.00% over the prior year. ### India maintains a trade surplus of ₹0.01 Crore in HSN Code 06023000 goods In FY 2024-25, India's exports of ₹0.01 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.01 Crore — ranking #5588 of 12657 by surplus magnitude. ### HSN Code 06023000 contributes 0.00% of Sub-Chapter 0602 exports — ranked #8 Among the 10 HSN codes under Sub-Chapter 0602, HSN Code 06023000 ranks #8 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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 (this hsn code) | < ₹1 Crore | | — | [HSN Code 06021000: Unrooted Cuttings And Slips](https://busy.in/hsn/hsn-06021000/) | Nil | | — | [HSN Code 06022020: Cactus](https://busy.in/hsn/hsn-06022020/) | Nil |