HSN Code 06039000 represents Cut Flowers and Flower Buds under GST classification. This code helps businesses identify Cut Flowers and Flower Buds correctly for billing, taxation, and trade. With HSN Code 06039000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Cut Flowers and Flower Buds.
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HSN Code 06039000 relates to the following description.
Description of Goods
Other
Chapter
06 - Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Sub Chapter
0603 - Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached,impregnated or otherwise prepared
CGST
0%
SGST
0%
IGST
0%
CESS
0%
Cut Flowers and Flower Buds does not include products with the following descriptions.
Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared fresh
Fresh: Roses
Fresh: Carnations
Fresh: Orchids
Fresh: Chrysanthemums
Fresh:Lilies (Lilium Spp.)
Fresh: Other
Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared fresh
Fresh: Roses
Fresh: Carnations
Fresh: Orchids
Fresh: Chrysanthemums
Fresh:Lilies (Lilium Spp.)
Fresh: Other
India’s Exports
FY 2024-25₹123 Cr
0.0033% of India’s total exports
India’s Imports
FY 2024-25< ₹1 Crore
0.0000% of India’s total imports
Trade Balance
FY 2024-25₹123 Cr
Surplus rank #1467 of 12657 HSN codes
% of Sub-Chapter 0603
FY 2024-2559.19%
Share of Sub-Chapter 0603’s total exports in FY 2024-25
Import side: 0.66% of Sub-Chapter 0603’s imports
Rank Within Sub-Chapter 0603
FY 2024-25#1 of 8
Position by export value among HSN codes in Sub-Chapter 0603
Import-side rank: #4 of 8
At a glance
10.93%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#2408
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+86.19%
Peak Growth Year
FY 2021-22 · strongest single-year move
59.19%
Contribution to Sub-Ch. 0603
Share of Sub-Chapter 0603 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+65.58
Exports
66.06 ₹ Cr
0.0029% share
— YoY
44.14% of Sub-Ch. 0603
Imports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
1.73% of Sub-Ch. 0603
Balance
+54.63
Exports
56.31 ₹ Cr
0.0026% share
−14.76% YoY
44.53% of Sub-Ch. 0603
Imports
1.68 ₹ Cr
0.0001% share
+250.00% YoY
6.04% of Sub-Ch. 0603
Balance
+51.97
Exports
52.14 ₹ Cr
0.0024% share
−7.41% YoY
51.30% of Sub-Ch. 0603
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−89.88% YoY
5.28% of Sub-Ch. 0603
Balance
+96.92
Exports
97.08 ₹ Cr
0.0031% share
+86.19% YoY
61.64% of Sub-Ch. 0603
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−5.88% YoY
1.54% of Sub-Ch. 0603
Balance
+97.74
Exports
98.07 ₹ Cr
0.0027% share
+1.02% YoY
54.05% of Sub-Ch. 0603
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+106.25% YoY
2.30% of Sub-Ch. 0603
Balance
+102.47
Exports
102.97 ₹ Cr
0.0028% share
+5.00% YoY
52.55% of Sub-Ch. 0603
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+51.52% YoY
3.02% of Sub-Ch. 0603
Balance
+122.90
Exports
123.06 ₹ Cr
0.0033% share
+19.51% YoY
59.19% of Sub-Ch. 0603
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−68.00% YoY
0.66% of Sub-Ch. 0603
CAGR · 7-Year
Exports
10.93% /yr
Imports
−16.73% /yr
reference, FY 2024-25
Export
₹207.90 Cr
Import
₹24.23 Cr
Trade Balance
+183.67
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.
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.
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.
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.
India's imports under HSN Code 06039000 have grown at −16.73% CAGR, reaching ₹0.16 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 06039000 and GST compliance.
It includes 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.
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.
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).
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.
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.