What products are classified under HSN 0601
It includes Dormant Plants & Roots
HSN Sub Chapter 0601 represents Dormant Plants & Roots under GST classification. This code helps businesses identify Dormant Plants & Roots correctly for billing, taxation, and trade. With HSN Sub Chapter 0601, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Dormant Plants & Roots.
GST Rate for Dormant Plants & Roots under HSN Code 0601. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 06 | 0601 | Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212 | 0% | 0% |
Chapter: 06
Description: Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212
Following Tariff HSN code falls under Dormant Plants & Roots:
| Tariff HSN | Description |
|---|---|
| Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, dormant | |
| Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, in growth or in flower; chicory plants and roots : Bulbs, horticultural: | |
| Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, in growth or in flower; chicory plants and roots : Chicory plants and roots : Plants | |
| Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, in growth or in flower; chicory plants and roots : Chicory plants and roots : roots | |
| Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, in growth or in flower; chicory plants and roots : Other |
Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, dormant
Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, in growth or in flower; chicory plants and roots : Bulbs, horticultural:
Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, in growth or in flower; chicory plants and roots : Chicory plants and roots : Plants
Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, in growth or in flower; chicory plants and roots : Chicory plants and roots : roots
Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, in growth or in flower; chicory plants and roots : Other
It includes Dormant Plants & Roots
Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.
If your outward supply of Dormant Plants & Roots is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Dormant Plants & Roots is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
Use a delivery challan for sending Dormant Plants & Roots to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
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.