HSN Code 06022090 -- – Other live plants (including their roots), cuttings and slips; mushroom spawn tr (GST Rate Nil)

HSN Code 06022090

Other live plants (including their roots), cuttings and slips; mushroom spawn trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts : other

HSN06022090

Other live plants (including their roots), cuttings and slips; mushroom spawn trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts : other

Nil
IGST
Exempt (Nil)
CGSTNil
SGST/UTGSTNil
CessNil
Heading: 0602
Subheading: 060220
Source: Notification No. 10/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Supplies under HSN Code 06022090 are exempt from GST (Nil rate). You may still need to mention this code on a Bill of Supply -- composition dealers and exempt suppliers cannot issue tax invoices.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 06022090?
HSN Code 06022090 is the official Harmonized System of Nomenclature code for Other live plants (including their roots), cuttings and slips; mushroom spawn trees, shrubs and bushes, grafted or not, , as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 06022090?
HSN Code 06022090 attracts GST at Nil (IGST). For intra-state supplies, this is split as CGST Nil + SGST Nil. As per Notification No. 10/2025 - Central Tax (Rate).
Which chapter does HSN Code 06022090 belong to?
HSN Code 06022090 falls under Chapter 06 -- Live trees and plants of the GST tariff.
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