--- title: "0602 HSN Code | HSN Code for Live Plants, Roots, Mushroom Spawn in India" description: "Know more about 0602 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0602 covering Live Plants, Roots, Mushroom Spawn." canonical: "https://busy.in/hsn/sub-chapter-0602/" --- # HSN Sub-chapter 0602: Live Plants, Roots, Mushroom Spawn Other live plants (including their roots),cuttings and slips; mushroom spawn Part of [Chapter 06: Live Plants, Bulbs, Roots and Cut Flowers](https://busy.in/hsn/chapter-06/). - Current GST rate: 0% - Earlier GST rate: 0% ## HSN codes | Code | Title | | --- | --- | | 06021000 | [Unrooted Cuttings And Slips](https://busy.in/hsn/hsn-06021000/) | | 06022010 | [Grafted fruit/nut trees: FruitCraft](https://busy.in/hsn/hsn-06022010/) | | 06022020 | [Cactus](https://busy.in/hsn/hsn-06022020/) | | 06022090 | [Other Edible Fruit/Nut Trees/Shrubs](https://busy.in/hsn/hsn-06022090/) | | 06023000 | [Rhododendrons and azaleas, grafted or not](https://busy.in/hsn/hsn-06023000/) | | 06024000 | [Roses, Grafted Or Not](https://busy.in/hsn/hsn-06024000/) | | 06029010 | [Other\| Mushroom Spawn](https://busy.in/hsn/hsn-06029010/) | | 06029020 | [Flowering plants: Other](https://busy.in/hsn/hsn-06029020/) | | 06029030 | [Other \| Tissue Culture Plant](https://busy.in/hsn/hsn-06029030/) | | 06029090 | [Other Live Plants, Cuttings & Slips \| Other](https://busy.in/hsn/hsn-06029090/) | ## Frequently asked questions ### What products are classified under HSN 0602 It includes Live Plants, Roots, Mushroom Spawn ### What are the e‑way bill and e‑invoice points while moving 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. ### If I repair and return Live Plants, Roots, Mushroom Spawn, how should I charge GST? 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. ### Is the composition scheme suitable if I mainly trade Live Plants, Roots, Mushroom Spawn? 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. ### Does MRP, weight or pack size change GST treatment for Live Plants, Roots, Mushroom Spawn? 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. ### Any special steps when selling Live Plants, Roots, Mushroom Spawn through an e‑commerce platform? 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. ### How do I bill a kit or combo that includes Live Plants, Roots, Mushroom Spawn? 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. ## India's trade performance: HSN Sub-Chapter 0602 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹269 Cr (+8.36% YoY) — 0.0073% of India's total exports - Imports: ₹480 Cr (+119.69% YoY) — 0.0079% of India's total imports - Trade balance: −₹211 Cr (Deficit); surplus rank #788 of 1233 sub-chapters - Share of Chapter 06: 35.85% of its exports; import side 85.18% - Rank within Chapter 06: #1 of 4 by export value; import-side #1 ### Key metrics - Export CAGR: 12.00% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #643 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +36.54% in FY 2020-21 - Contribution to Ch. 06: 35.85% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 0602 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 Ch. 06 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 06 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 136.06 | 0.0059% | — | 23.81% | 111.39 | 0.0031% | — | 63.98% | +24.67 | #664 | | FY 2019-20 | 138.28 | 0.0063% | +1.63% | 25.53% | 167.87 | 0.0050% | +50.70% | 73.10% | −29.59 | #661 | | FY 2020-21 | 188.81 | 0.0088% | +36.54% | 32.78% | 135.81 | 0.0047% | −19.10% | 84.68% | +53.00 | #614 | | FY 2021-22 | 229.19 | 0.0073% | +21.39% | 29.67% | 212.23 | 0.0046% | +56.27% | 82.09% | +16.96 | #641 | | FY 2022-23 | 211.90 | 0.0059% | −7.54% | 29.91% | 232.18 | 0.0040% | +9.40% | 81.41% | −20.28 | #680 | | FY 2023-24 | 247.85 | 0.0069% | +16.97% | 34.53% | 218.43 | 0.0039% | −5.92% | 75.50% | +29.42 | #650 | | FY 2024-25 | 268.58 | 0.0073% | +8.36% | 35.85% | 479.87 | 0.0079% | +119.69% | 85.18% | −211.29 | #643 | - CAGR (7-year): exports 12.00%/yr, imports 27.56%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 0602 export-import analysis ### Consistent export growth: 12.00% CAGR over 7 years India's exports under HSN Sub-Chapter 0602 have grown at a compound annual rate of 12.00% over 7 fiscal years, rising from ₹136.06 Crore in FY 2018-19 to ₹268.58 Crore in FY 2024-25. ### HSN Sub-Chapter 0602 ranked #643 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 0602 ranks #643 out of 1233 sub-chapters by total export value. Within Chapter 06, it ranks #1 of 4. By trade surplus, it ranks #788 of 1233. ### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 0602 exports The strongest single-year export movement for HSN Sub-Chapter 0602 was recorded in FY 2020-21, when exports surged by 36.54% over the prior year. ### India records a trade deficit of ₹211.29 Crore in HSN Sub-Chapter 0602 goods In FY 2024-25, India's imports of ₹479.87 Cr exceeded exports of ₹268.58 Cr, resulting in a trade deficit of ₹211.29 Crore — ranking #788 of 1233 by surplus magnitude. ### Import growth of 27.56% CAGR signals rising demand for Live Plants, Roots, Mushroom Spawn India's imports under HSN Sub-Chapter 0602 have grown at 27.56% CAGR, reaching ₹479.87 Crore in FY 2024-25. ### HSN Sub-Chapter 0602 contributes 35.85% of Chapter 06 exports — ranked #1 Among the 4 sub-chapters under Chapter 06, HSN Sub-Chapter 0602 ranks #1 by export value — accounting for 35.85% of the chapter's total exports in FY 2024-25. On the import side, it holds 85.18% share (rank #1). ## Related Sub-Chapters in Chapter 06 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Sub-Chapter 0602: Live Plants, Roots, Mushroom Spawn (this hsn sub-chapter) | ₹269 Cr | | #2 | [HSN Sub-Chapter 0604: Plant foliage for ornamental purposes](https://busy.in/hsn/sub-chapter-0604/) | ₹268 Cr | | #3 | [HSN Sub-Chapter 0603: Cut Flowers & Buds](https://busy.in/hsn/sub-chapter-0603/) | ₹208 Cr | | #4 | [HSN Sub-Chapter 0601: Dormant Plants & Roots](https://busy.in/hsn/sub-chapter-0601/) | ₹5 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 0601 | [Dormant Plants & Roots](https://busy.in/hsn/sub-chapter-0601/) | | 0603 | [Cut Flowers & Buds](https://busy.in/hsn/sub-chapter-0603/) | | 0604 | [Plant foliage for ornamental purposes](https://busy.in/hsn/sub-chapter-0604/) |