--- title: "HSN Code for Cut Flowers and Flower Buds | HSN 06039000 GST Rate" description: "Find HSN and GST Rates for 06039000 related to Cut Flowers and Flower Buds with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-06039000/" --- # HSN Code 06039000: Cut Flowers and Flower Buds - [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 | | --- | --- | --- | --- | --- | | Other | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 6039000 ? It includes Cut Flowers and Flower Buds ### How much GST applies to Cut Flowers and Flower Buds? Under HSN 06039000, Cut Flowers and Flower Buds 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 Cut Flowers and Flower Buds? 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. ### How should mixed supplies be billed when Cut Flowers and Flower Buds is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cut Flowers and Flower Buds; Nil for exempt items if applicable). ### Any common misclassification issue with Cut Flowers and Flower Buds? 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. ### Can we claim ITC on inputs used to trade Cut Flowers and Flower Buds? 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. ## India's trade performance: HSN Code 06039000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹123 Cr (+19.51% YoY) — 0.0033% of India's total exports - Imports: < ₹1 Crore (−68.00% YoY) — 0.0000% of India's total imports - Trade balance: ₹123 Cr (Surplus); surplus rank #1467 of 12657 HSN codes - Share of Sub-Chapter 0603: 59.19% of its exports; import side 0.66% - Rank within Sub-Chapter 0603: #1 of 8 by export value; import-side #4 ### Key metrics - Export CAGR: 10.93% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2408 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +86.19% in FY 2021-22 - Contribution to Sub-Ch. 0603: 59.19% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 06039000 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 | 66.06 | 0.0029% | — | 44.14% | < ₹1 Crore | 0.0000% | — | 1.73% | +65.58 | #2501 | | FY 2019-20 | 56.31 | 0.0026% | −14.76% | 44.53% | 1.68 | 0.0001% | +250.00% | 6.04% | +54.63 | #2717 | | FY 2020-21 | 52.14 | 0.0024% | −7.41% | 51.30% | < ₹1 Crore | 0.0000% | −89.88% | 5.28% | +51.97 | #2866 | | FY 2021-22 | 97.08 | 0.0031% | +86.19% | 61.64% | < ₹1 Crore | 0.0000% | −5.88% | 1.54% | +96.92 | #2454 | | FY 2022-23 | 98.07 | 0.0027% | +1.02% | 54.05% | < ₹1 Crore | 0.0000% | +106.25% | 2.30% | +97.74 | #2554 | | FY 2023-24 | 102.97 | 0.0028% | +5.00% | 52.55% | < ₹1 Crore | 0.0000% | +51.52% | 3.02% | +102.47 | #2543 | | FY 2024-25 | 123.06 | 0.0033% | +19.51% | 59.19% | < ₹1 Crore | 0.0000% | −68.00% | 0.66% | +122.90 | #2408 | - CAGR (7-year): exports 10.93%/yr, imports -16.73%/yr (consistently Surplus) ## Key trade insights: HSN Code 06039000 export-import analysis ### Consistent export growth: 10.93% CAGR over 7 years India's exports under HSN Code 06039000 have grown at a compound annual rate of 10.93% over 7 fiscal years, rising from ₹66.06 Crore in FY 2018-19 to ₹123.06 Crore in FY 2024-25. ### HSN Code 06039000 ranked #2408 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 06039000 ranks #2408 out of 12657 HSN codes by total export value. Within Sub-Chapter 0603, it ranks #1 of 8. By trade surplus, it ranks #1467 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 06039000 exports The strongest single-year export movement for HSN Code 06039000 was recorded in FY 2021-22, when exports surged by 86.19% over the prior year. ### India maintains a trade surplus of ₹122.90 Crore in HSN Code 06039000 goods In FY 2024-25, India's exports of ₹123.06 Cr exceeded imports of ₹0.16 Cr, resulting in a trade surplus of ₹122.90 Crore — ranking #1467 of 12657 by surplus magnitude. ### Import growth of -16.73% CAGR signals stable import dependency for Cut Flowers and Flower Buds India's imports under HSN Code 06039000 have grown at -16.73% CAGR, reaching ₹0.16 Crore in FY 2024-25. ### HSN Code 06039000 contributes 59.19% of Sub-Chapter 0603 exports — ranked #1 Among the 8 HSN codes under Sub-Chapter 0603, HSN Code 06039000 ranks #1 by export value — accounting for 59.19% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.66% share (rank #4). ## 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 (this hsn code) | ₹123 Cr | | #2 | [HSN Code 06031100: Fresh roses](https://busy.in/hsn/hsn-06031100/) | ₹54 Cr | | #3 | [HSN Code 06031900: Fresh flowers – Other](https://busy.in/hsn/hsn-06031900/) | ₹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/) | — |