--- title: "0603 HSN Code | HSN Code for Cut Flowers & Buds in India" description: "Know more about 0603 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0603 covering Cut Flowers & Buds." canonical: "https://busy.in/hsn/sub-chapter-0603/" --- # HSN Sub-chapter 0603: Cut Flowers & Buds Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached,impregnated or otherwise prepared 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 | | --- | --- | | 06031000 | [Mosses and Lichens](https://busy.in/hsn/hsn-06031000/) | | 06031100 | [Fresh roses](https://busy.in/hsn/hsn-06031100/) | | 06031200 | [Fresh carnations](https://busy.in/hsn/hsn-06031200/) | | 06031300 | [Fresh orchids](https://busy.in/hsn/hsn-06031300/) | | 06031400 | [Fresh chrysanthemums](https://busy.in/hsn/hsn-06031400/) | | 06031500 | [Fresh lilies](https://busy.in/hsn/hsn-06031500/) | | 06031900 | [Fresh flowers – Other](https://busy.in/hsn/hsn-06031900/) | | 06039000 | [Cut Flowers and Flower Buds](https://busy.in/hsn/hsn-06039000/) | ## Frequently asked questions ### What products are classified under HSN 0603 It includes Cut Flowers & Buds ### Any special steps when selling Cut Flowers & Buds 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 are warranty replacements of Cut Flowers & Buds handled? If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability. ### How do I bill a kit or combo that includes Cut Flowers & Buds? 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. ### Can I claim ITC on inputs and services used for Cut Flowers & Buds? If your outward supply of Cut Flowers & Buds 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. ### Any import/export nuance for Cut Flowers & Buds? Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE. ## India's trade performance: HSN Sub-Chapter 0603 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹208 Cr (+6.10% YoY) — 0.0056% of India's total exports - Imports: ₹24 Cr (+46.49% YoY) — 0.0004% of India's total imports - Trade balance: ₹184 Cr (Surplus); surplus rank #340 of 1233 sub-chapters - Share of Chapter 06: 27.75% of its exports; import side 4.30% - Rank within Chapter 06: #3 of 4 by export value; import-side #3 ### Key metrics - Export CAGR: 5.63% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #694 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +54.96% in FY 2021-22 - Contribution to Ch. 06: 27.75% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 0603 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 | 149.67 | 0.0065% | — | 26.19% | 27.77 | 0.0008% | — | 15.95% | +121.90 | #648 | | FY 2019-20 | 126.45 | 0.0057% | −15.51% | 23.35% | 27.83 | 0.0008% | +0.22% | 12.12% | +98.62 | #684 | | FY 2020-21 | 101.64 | 0.0047% | −19.62% | 17.65% | 3.22 | 0.0001% | −88.43% | 2.01% | +98.42 | #717 | | FY 2021-22 | 157.50 | 0.0050% | +54.96% | 20.39% | 10.36 | 0.0002% | +221.74% | 4.01% | +147.14 | #707 | | FY 2022-23 | 181.43 | 0.0050% | +15.19% | 25.61% | 14.34 | 0.0002% | +38.42% | 5.03% | +167.09 | #700 | | FY 2023-24 | 195.94 | 0.0054% | +8.00% | 27.30% | 16.54 | 0.0003% | +15.34% | 5.72% | +179.40 | #697 | | FY 2024-25 | 207.90 | 0.0056% | +6.10% | 27.75% | 24.23 | 0.0004% | +46.49% | 4.30% | +183.67 | #694 | - CAGR (7-year): exports 5.63%/yr, imports -2.25%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 0603 export-import analysis ### Consistent export growth: 5.63% CAGR over 7 years India's exports under HSN Sub-Chapter 0603 have grown at a compound annual rate of 5.63% over 7 fiscal years, rising from ₹149.67 Crore in FY 2018-19 to ₹207.90 Crore in FY 2024-25. ### HSN Sub-Chapter 0603 ranked #694 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 0603 ranks #694 out of 1233 sub-chapters by total export value. Within Chapter 06, it ranks #3 of 4. By trade surplus, it ranks #340 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 0603 exports The strongest single-year export movement for HSN Sub-Chapter 0603 was recorded in FY 2021-22, when exports surged by 54.96% over the prior year. ### India maintains a trade surplus of ₹183.67 Crore in HSN Sub-Chapter 0603 goods In FY 2024-25, India's exports of ₹207.90 Cr exceeded imports of ₹24.23 Cr, resulting in a trade surplus of ₹183.67 Crore — ranking #340 of 1233 by surplus magnitude. ### Import growth of -2.25% CAGR signals stable import dependency for Cut Flowers & Buds India's imports under HSN Sub-Chapter 0603 have grown at -2.25% CAGR, reaching ₹24.23 Crore in FY 2024-25. ### HSN Sub-Chapter 0603 contributes 27.75% of Chapter 06 exports — ranked #3 Among the 4 sub-chapters under Chapter 06, HSN Sub-Chapter 0603 ranks #3 by export value — accounting for 27.75% of the chapter's total exports in FY 2024-25. On the import side, it holds 4.30% share (rank #3). ## 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](https://busy.in/hsn/sub-chapter-0602/) | ₹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 (this hsn sub-chapter) | ₹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/) | | 0602 | [Live Plants, Roots, Mushroom Spawn](https://busy.in/hsn/sub-chapter-0602/) | | 0604 | [Plant foliage for ornamental purposes](https://busy.in/hsn/sub-chapter-0604/) |