What products are classified under HSN 0602
It includes Live Plants, Roots, Mushroom Spawn
HSN Sub Chapter 0602 represents Live Plants, Roots, Mushroom Spawn under GST classification. This code helps businesses identify Live Plants, Roots, Mushroom Spawn correctly for billing, taxation, and trade. With HSN Sub Chapter 0602, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Live Plants, Roots, Mushroom Spawn.
GST Rate for Live Plants, Roots, Mushroom Spawn under HSN Code 0602. 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 | 0602 | Other live plants (including their roots),cuttings and slips; mushroom spawn | 0% | 0% |
Chapter: 06
Description: Other live plants (including their roots),cuttings and slips; mushroom spawn
Following Tariff HSN code falls under Live Plants, Roots, Mushroom Spawn:
| Tariff HSN | Description |
|---|---|
| Unrooted cuttings and slips | |
| Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts : Edible fruit or nut trees, grafted or not | |
| Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts : Cactus | |
| Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts : Other | |
| Rhododendrons and azaleas, grafted or not | |
| Roses, grafted or not | |
| Other: Mushroom spawn | |
| Other: Flowering plants (excluding roses and rhododendrons) | |
| Other: Tissue culture plant | |
| Other: Other |
Unrooted cuttings and slips
Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts : Edible fruit or nut trees, grafted or not
Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts : Cactus
Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts : Other
Rhododendrons and azaleas, grafted or not
Roses, grafted or not
Other: Mushroom spawn
Other: Flowering plants (excluding roses and rhododendrons)
Other: Tissue culture plant
Other: Other
It includes Live Plants, Roots, Mushroom Spawn
Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.
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.
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.
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
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.
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
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.