HSN Code 06012090 -- – Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or (GST Rate Nil)

HSN Code 06012090

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212 bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots : other

HSN06012090

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212 bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots : other

Nil
IGST
Exempt (Nil)
CGSTNil
SGST/UTGSTNil
CessNil
Heading: 0601
Subheading: 060120
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 06012090 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 06012090?
HSN Code 06012090 is the official Harmonized System of Nomenclature code for Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots oth, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 06012090?
HSN Code 06012090 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 06012090 belong to?
HSN Code 06012090 falls under Chapter 06 -- Live trees and plants of the GST tariff.
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