HSN Code 06049100 -- – Foliage, branches and other parts of plants, without flowers or flower buds, and (GST Rate Nil)

HSN Code 06049100

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 other : fresh

HSN06049100

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 other : fresh

Nil
IGST
Exempt (Nil)
CGSTNil
SGST/UTGSTNil
CessNil
Chapter: Chapter 06 -- Live trees and plants
Heading: 0604
Subheading: 060491
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 06049100 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.

Create an invoice with this code → See all items at Nil →

Related codes from Live trees and plants

06049900
Foliage, branches and other parts of plants, without flowers or flower
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06041000
Foliage, branches and other parts of plants, without flowers or flower
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06011000
Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in
Nil
06012010
Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in
Nil
06012021
Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in
Nil

Frequently asked questions

What is HSN Code 06049100?
HSN Code 06049100 is the official Harmonized System of Nomenclature code for Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being good, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 06049100?
HSN Code 06049100 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 06049100 belong to?
HSN Code 06049100 falls under Chapter 06 -- Live trees and plants of the GST tariff.
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