--- title: "0604 HSN Code | HSN Code for Plant foliage for ornamental purposes in India" description: "Know more about 0604 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0604 covering Plant foliage for ornamental purposes." canonical: "https://busy.in/hsn/sub-chapter-0604/" --- # HSN Sub-chapter 0604: Plant foliage for ornamental purposes Foliage, branches and other parts of plants, without flowers or flower buds,and grasses, mosses and lichens, being goods 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 | | --- | --- | | 06041000 | [Fresh Foliage/Branches/Grasses](https://busy.in/hsn/hsn-06041000/) | | 06042000 | [Fresh plants](https://busy.in/hsn/hsn-06042000/) | | 06049000 | [Foliage, Branches, Grasses and Mosses](https://busy.in/hsn/hsn-06049000/) | | 06049100 | [Other Foliage/Branches/Grasses](https://busy.in/hsn/hsn-06049100/) | | 06049900 | [Onions](https://busy.in/hsn/hsn-06049900/) | ## Frequently asked questions ### What products are classified under HSN 0604 It includes Plant foliage for ornamental purposes ### Can reverse charge ever apply to transactions involving Plant foliage for ornamental purposes? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Plant foliage for ornamental purposes are forward charge. Check the current notifications for any special cases before deciding. ### Does packaging or branding change how GST applies to Plant foliage for ornamental purposes? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Plant foliage for ornamental purposes 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. ### How should I document Plant foliage for ornamental purposes sent for job work? Use a delivery challan for sending Plant foliage for ornamental purposes 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. ### Any special steps when selling Plant foliage for ornamental purposes 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. ### What are the e‑way bill and e‑invoice points while moving Plant foliage for ornamental purposes? 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. ## India's trade performance: HSN Sub-Chapter 0604 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹268 Cr (+0.48% YoY) — 0.0072% of India's total exports - Imports: ₹7 Cr (−6.67% YoY) — 0.0001% of India's total imports - Trade balance: ₹261 Cr (Surplus); surplus rank #306 of 1233 sub-chapters - Share of Chapter 06: 35.78% of its exports; import side 1.24% - Rank within Chapter 06: #2 of 4 by export value; import-side #4 ### Key metrics - Export CAGR: -0.55% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #645 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +35.05% in FY 2021-22 - Contribution to Ch. 06: 35.78% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 0604 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 | 277.03 | 0.0121% | — | 48.48% | 3.90 | 0.0001% | — | 2.24% | +273.13 | #547 | | FY 2019-20 | 268.68 | 0.0122% | −3.01% | 49.61% | 6.21 | 0.0002% | +59.23% | 2.70% | +262.47 | #544 | | FY 2020-21 | 281.13 | 0.0131% | +4.63% | 48.81% | 6.49 | 0.0002% | +4.51% | 4.05% | +274.64 | #537 | | FY 2021-22 | 379.66 | 0.0121% | +35.05% | 49.15% | 11.18 | 0.0002% | +72.27% | 4.32% | +368.48 | #542 | | FY 2022-23 | 311.58 | 0.0086% | −17.93% | 43.98% | 7.82 | 0.0001% | −30.05% | 2.74% | +303.76 | #609 | | FY 2023-24 | 266.81 | 0.0074% | −14.37% | 37.17% | 7.50 | 0.0001% | −4.09% | 2.59% | +259.31 | #641 | | FY 2024-25 | 268.08 | 0.0072% | +0.48% | 35.78% | 7.00 | 0.0001% | −6.67% | 1.24% | +261.08 | #645 | - CAGR (7-year): exports -0.55%/yr, imports 10.24%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 0604 export-import analysis ### Export decline: -0.55% CAGR over 7 years India's exports under HSN Sub-Chapter 0604 have declined at a compound annual rate of -0.55% over 7 fiscal years, falling from ₹277.03 Crore in FY 2018-19 to ₹268.08 Crore in FY 2024-25. ### HSN Sub-Chapter 0604 ranked #645 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 0604 ranks #645 out of 1233 sub-chapters by total export value. Within Chapter 06, it ranks #2 of 4. By trade surplus, it ranks #306 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 0604 exports The strongest single-year export movement for HSN Sub-Chapter 0604 was recorded in FY 2021-22, when exports surged by 35.05% over the prior year. ### India maintains a trade surplus of ₹261.08 Crore in HSN Sub-Chapter 0604 goods In FY 2024-25, India's exports of ₹268.08 Cr exceeded imports of ₹7.00 Cr, resulting in a trade surplus of ₹261.08 Crore — ranking #306 of 1233 by surplus magnitude. ### Import growth of 10.24% CAGR signals rising demand for Plant foliage for ornamental purposes India's imports under HSN Sub-Chapter 0604 have grown at 10.24% CAGR, reaching ₹7.00 Crore in FY 2024-25. ### HSN Sub-Chapter 0604 contributes 35.78% of Chapter 06 exports — ranked #2 Among the 4 sub-chapters under Chapter 06, HSN Sub-Chapter 0604 ranks #2 by export value — accounting for 35.78% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.24% share (rank #4). ## 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 (this hsn sub-chapter) | ₹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/) | | 0602 | [Live Plants, Roots, Mushroom Spawn](https://busy.in/hsn/sub-chapter-0602/) | | 0603 | [Cut Flowers & Buds](https://busy.in/hsn/sub-chapter-0603/) |