What products are classified under HSN 6042000 ?
It includes Fresh plants
HSN Code 06042000 represents Fresh plants under GST classification. This code helps businesses identify Fresh plants correctly for billing, taxation, and trade. With HSN Code 06042000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Fresh plants.
HSN Code 06042000 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 | 0604 | Foliage, branches and other parts of plants, without flowers or flower buds,and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh,dried, dyed, bleached, impregnated or otherwise prepared | Fresh | 0% | 0% | 0% | 0% |
Description of goods
Fresh
Chapter
06 – Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Sub Chapter
0604 – Foliage, branches and other parts of plants, without flowers or flower buds,and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh,dried, dyed, bleached, impregnated or otherwise prepared
Fresh plants does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared mosses and lichens | |
| Other | |
| Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared other : fresh | |
| Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared other : other |
Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared mosses and lichens
Other
Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared other : fresh
Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared other : other
It includes Fresh plants
Use the exact HSN and form. Don’t charge GST on exempt fresh/chilled items; apply 5% only where pre‑packaged & labelled and not fresh/chilled.
Example: Fresh/chilled produce in open packs is Nil. If it is not fresh/chilled and sold as pre‑packaged & labelled, 5% may apply.
e‑Invoicing depends on turnover, not the item’s rate. If AATO exceeds the notified threshold (presently ₹5 crore), B2B invoices must be reported to the IRP unless you are a notified exempt person.
An e‑way bill may be required if the consignment value exceeds ₹50,000, subject to notified exemptions for agri/animal products.
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.