HSN Code 06031300 -- – Cut flowers and flower buds of a kind suitable for bouquets or for ornamental pu (GST Rate Nil)

HSN Code 06031300

Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared -fresh: -- chrysanthemums

HSN06031300

Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared -fresh: -- chrysanthemums

Nil
IGST
Exempt (Nil)
CGSTNil
SGST/UTGSTNil
CessNil
Heading: 0603
Subheading: 060313
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 06031300 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 06031300?
HSN Code 06031300 is the official Harmonized System of Nomenclature code for Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, im, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 06031300?
HSN Code 06031300 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 06031300 belong to?
HSN Code 06031300 falls under Chapter 06 -- Live trees and plants of the GST tariff.
Scroll to Top