--- title: "HSN Code for Fresh flowers – Other | HSN 06031900 GST Rate" description: "Find HSN and GST Rates for 06031900 related to Fresh flowers – Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-06031900/" --- # HSN Code 06031900: Fresh flowers – Other - [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 0603: Cut Flowers & Buds](https://busy.in/hsn/sub-chapter-0603/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Fresh: Other | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 6031900 ? It includes Fresh flowers – Other ### How much GST applies to Fresh flowers – Other? Under HSN 06031900, Fresh flowers – Other attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Do e‑way bill and e‑invoice apply for Fresh flowers – Other? 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. ### Can we claim ITC on inputs used to trade Fresh flowers – Other? 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 Fresh flowers – Other? 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. ### How should mixed supplies be billed when Fresh flowers – Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Fresh flowers – Other; Nil for exempt items if applicable). ## India's trade performance: HSN Code 06031900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹30 Cr (−19.26% YoY) — 0.0008% of India's total exports - Imports: ₹6 Cr (−21.86% YoY) — 0.0001% of India's total imports - Trade balance: ₹25 Cr (Surplus); surplus rank #2683 of 12657 HSN codes - Share of Sub-Chapter 0603: 14.50% of its exports; import side 22.86% - Rank within Sub-Chapter 0603: #3 of 8 by export value; import-side #2 ### Key metrics - Export CAGR: 3.94% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4319 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +36.11% in FY 2022-23 - Contribution to Sub-Ch. 0603: 14.50% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 06031900 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. 0603 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0603 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 23.91 | 0.0010% | — | 15.98% | 4.56 | 0.0001% | — | 16.42% | +19.35 | #3875 | | FY 2019-20 | 21.40 | 0.0010% | −10.50% | 16.92% | 9.76 | 0.0003% | +114.04% | 35.07% | +11.64 | #4020 | | FY 2020-21 | 21.71 | 0.0010% | +1.45% | 21.36% | 2.63 | 0.0001% | −73.05% | 81.68% | +19.08 | #4086 | | FY 2021-22 | 23.07 | 0.0007% | +6.26% | 14.65% | 3.60 | 0.0001% | +36.88% | 34.75% | +19.47 | #4409 | | FY 2022-23 | 31.40 | 0.0009% | +36.11% | 17.31% | 3.03 | 0.0001% | −15.83% | 21.13% | +28.37 | #4102 | | FY 2023-24 | 37.34 | 0.0010% | +18.92% | 19.06% | 7.09 | 0.0001% | +133.99% | 42.87% | +30.25 | #3944 | | FY 2024-25 | 30.15 | 0.0008% | −19.26% | 14.50% | 5.54 | 0.0001% | −21.86% | 22.86% | +24.61 | #4319 | - CAGR (7-year): exports 3.94%/yr, imports 3.30%/yr (consistently Surplus) ## Key trade insights: HSN Code 06031900 export-import analysis ### Consistent export growth: 3.94% CAGR over 7 years India's exports under HSN Code 06031900 have grown at a compound annual rate of 3.94% over 7 fiscal years, rising from ₹23.91 Crore in FY 2018-19 to ₹30.15 Crore in FY 2024-25. ### HSN Code 06031900 ranked #4319 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 06031900 ranks #4319 out of 12657 HSN codes by total export value. Within Sub-Chapter 0603, it ranks #3 of 8. By trade surplus, it ranks #2683 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 06031900 exports The strongest single-year export movement for HSN Code 06031900 was recorded in FY 2022-23, when exports surged by 36.11% over the prior year. ### India maintains a trade surplus of ₹24.61 Crore in HSN Code 06031900 goods In FY 2024-25, India's exports of ₹30.15 Cr exceeded imports of ₹5.54 Cr, resulting in a trade surplus of ₹24.61 Crore — ranking #2683 of 12657 by surplus magnitude. ### Import growth of 3.30% CAGR signals stable import dependency for Fresh flowers – Other India's imports under HSN Code 06031900 have grown at 3.30% CAGR, reaching ₹5.54 Crore in FY 2024-25. ### HSN Code 06031900 contributes 14.50% of Sub-Chapter 0603 exports — ranked #3 Among the 8 HSN codes under Sub-Chapter 0603, HSN Code 06031900 ranks #3 by export value — accounting for 14.50% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 22.86% share (rank #2). ## Related HSN Codes in Sub-Chapter 0603 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 06039000: Cut Flowers and Flower Buds](https://busy.in/hsn/hsn-06039000/) | ₹123 Cr | | #2 | [HSN Code 06031100: Fresh roses](https://busy.in/hsn/hsn-06031100/) | ₹54 Cr | | #3 | HSN Code 06031900: Fresh flowers – Other (this hsn code) | ₹30 Cr | | #4 | [HSN Code 06031400: Fresh chrysanthemums](https://busy.in/hsn/hsn-06031400/) | < ₹1 Crore | | #5 | [HSN Code 06031200: Fresh carnations](https://busy.in/hsn/hsn-06031200/) | < ₹1 Crore | | #6 | [HSN Code 06031500: Fresh lilies](https://busy.in/hsn/hsn-06031500/) | < ₹1 Crore | | #7 | [HSN Code 06031300: Fresh orchids](https://busy.in/hsn/hsn-06031300/) | < ₹1 Crore | | — | [HSN Code 06031000: Mosses and Lichens](https://busy.in/hsn/hsn-06031000/) | — |