--- title: "HSN Code for Foliage, Branches, Grasses and Mosses | HSN 06049000 GST Rate" description: "Find HSN and GST Rates for 06049000 related to Foliage, Branches, Grasses and Mosses with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-06049000/" --- # HSN Code 06049000: Foliage, Branches, Grasses and Mosses - [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 0604: Plant foliage for ornamental purposes](https://busy.in/hsn/sub-chapter-0604/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 6049000 ? It includes Foliage, Branches, Grasses and Mosses ### How much GST applies to Foliage, Branches, Grasses and Mosses? Under HSN 06049000, Foliage, Branches, Grasses and Mosses attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Does packaging or labelling change the GST for Foliage, Branches, Grasses and Mosses? 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. ### Can we claim ITC on inputs used to trade Foliage, Branches, Grasses and Mosses? 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. ### Do e‑way bill and e‑invoice apply for Foliage, Branches, Grasses and Mosses? 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. ### Any common misclassification issue with Foliage, Branches, Grasses and Mosses? 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. ## India's trade performance: HSN Code 06049000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹262 Cr (−0.23% YoY) — 0.0071% of India's total exports - Imports: ₹7 Cr (−4.89% YoY) — 0.0001% of India's total imports - Trade balance: ₹255 Cr (Surplus); surplus rank #1003 of 12657 HSN codes - Share of Sub-Chapter 0604: 97.79% of its exports; import side 100.00% - Rank within Sub-Chapter 0604: #1 of 5 by export value; import-side #1 ### Key metrics - Export CAGR: -0.88% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1581 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +35.07% in FY 2021-22 - Contribution to Sub-Ch. 0604: 97.79% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 06049000 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. 0604 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0604 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 276.47 | 0.0121% | — | 99.80% | 3.88 | 0.0001% | — | 99.49% | +272.59 | #1042 | | FY 2019-20 | 268.41 | 0.0122% | −2.92% | 99.90% | 6.21 | 0.0002% | +60.05% | 100.00% | +262.20 | #1081 | | FY 2020-21 | 280.80 | 0.0131% | +4.62% | 99.88% | 6.49 | 0.0002% | +4.51% | 100.00% | +274.31 | #1071 | | FY 2021-22 | 379.29 | 0.0121% | +35.07% | 99.90% | 11.18 | 0.0002% | +72.27% | 100.00% | +368.11 | #1076 | | FY 2022-23 | 310.03 | 0.0086% | −18.26% | 99.50% | 7.55 | 0.0001% | −32.47% | 96.55% | +302.48 | #1300 | | FY 2023-24 | 262.76 | 0.0073% | −15.25% | 98.48% | 7.36 | 0.0001% | −2.52% | 98.13% | +255.40 | #1500 | | FY 2024-25 | 262.15 | 0.0071% | −0.23% | 97.79% | 7.00 | 0.0001% | −4.89% | 100.00% | +255.15 | #1581 | - CAGR (7-year): exports -0.88%/yr, imports 10.33%/yr (consistently Surplus) ## Key trade insights: HSN Code 06049000 export-import analysis ### Export decline: -0.88% CAGR over 7 years India's exports under HSN Code 06049000 have declined at a compound annual rate of -0.88% over 7 fiscal years, falling from ₹276.47 Crore in FY 2018-19 to ₹262.15 Crore in FY 2024-25. ### HSN Code 06049000 ranked #1581 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 06049000 ranks #1581 out of 12657 HSN codes by total export value. Within Sub-Chapter 0604, it ranks #1 of 5. By trade surplus, it ranks #1003 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 06049000 exports The strongest single-year export movement for HSN Code 06049000 was recorded in FY 2021-22, when exports surged by 35.07% over the prior year. ### India maintains a trade surplus of ₹255.15 Crore in HSN Code 06049000 goods In FY 2024-25, India's exports of ₹262.15 Cr exceeded imports of ₹7.00 Cr, resulting in a trade surplus of ₹255.15 Crore — ranking #1003 of 12657 by surplus magnitude. ### Import growth of 10.33% CAGR signals rising demand for Foliage, Branches, Grasses and Mosses India's imports under HSN Code 06049000 have grown at 10.33% CAGR, reaching ₹7.00 Crore in FY 2024-25. ### HSN Code 06049000 contributes 97.79% of Sub-Chapter 0604 exports — ranked #1 Among the 5 HSN codes under Sub-Chapter 0604, HSN Code 06049000 ranks #1 by export value — accounting for 97.79% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1). ## Related HSN Codes in Sub-Chapter 0604 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 06049000: Foliage, Branches, Grasses and Mosses (this hsn code) | ₹262 Cr | | #2 | [HSN Code 06042000: Fresh plants](https://busy.in/hsn/hsn-06042000/) | ₹6 Cr | | — | [HSN Code 06041000: Fresh Foliage/Branches/Grasses](https://busy.in/hsn/hsn-06041000/) | — | | — | [HSN Code 06049100: Other Foliage/Branches/Grasses](https://busy.in/hsn/hsn-06049100/) | — | | — | [HSN Code 06049900: Onions](https://busy.in/hsn/hsn-06049900/) | — |