GST HSN Code List

GST Rate and HSN Code : Chapter 06

Get a detailed GST HSN Code List at our portal. Save your time and effort in finding GST rates for various goods and commodities. We make your search for GST rates in India for over various goods easy with our HSN Code List with GST rates 2024. Find complete product description, HS Code and GST rates.

GST HSN Code List with GST rates 2024

HS CodeItem DescriptionGST
06011000BULBS,TUBERS,TUBEROUS ROOTS, CORMS,CROWN AND RHIZOMES,DORMANT0
060120Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots (excluding those used for human consumption and chicory roots of the variety cichorium intybus sativum)0
06012010BULBS HORTICULTURAL0
06012021CHICORY PLANTS0
06012022CHICORY ROOTS0
06012090OTHER BLBS,.TUBRS,TUBRUS ROOTS ETC.0
060210Unrooted cuttings and slips0
06021000UNROOTED CUTTINGS AND SLIPS OF LIVE PLANTS0
060220Edible fruit or nut trees, shrubs and bushes, whether or not grafted0
06022010EDIBLE FRUIT/NUT TREES,GRAFTED OR NOT0
06022020Cactus0
06022090OTHER TREES,SHRBS AND BUSH GRFTD/NOT0
060230Rhododendrons and azaleas, grafted or not0
06023000RHODODENDRONS AND AZALEAS GRAFTED OR NOT0
060240Roses, whether or not grafted0
06024000ROSES GRAFTED OR NOT0
060290Live plants, incl. their roots, and mushroom spawn (excluding bulbs, tubers, tuberous roots, corms, crowns and rhizomes, incl. chicory plants and roots, unrooted cuttings and slips, fruit and nut trees, rhododendrons, azaleas and roses)0
06029010MUSHROOM SPAWN0
06029020FLOWRING PLANTS (EXCL ROSES AND RHODODNDRN)0
06029030PLANT FOR TISSUE CULTURE0
06029090OTHER LIVE PLANTS0
060310Fresh cut flowers and flower buds, for bouquets or for ornamental purposes0
060311Fresh cut roses and buds, of a kind suitable for bouquets or for ornamental purposes0
06031100ROSES0
060312Fresh cut carnations and buds, of a kind suitable for bouquets or for ornamental purposes0
06031200CARNATIONS0
060313Fresh cut orchids and buds, of a kind suitable for bouquets or for ornamental purposes0
06031300Orchids0
060314Fresh cut chrysanthemums and buds, of a kind suitable for bouquets or for ornamental purposes0
06031400CHRYSANTHEMUMS0
060315Fresh cut lilies "Lilium spp." and buds, of a kind suitable for bouquets or for ornamental purposes0
06031500LILIES (LILIUM SPP.)0
060319Fresh cut flowers and buds, of a kind suitable for bouquets or for ornamental purposes (excluding roses, carnations, orchids, chrysanthemums and lilies)0
06031900OTHER, FRSH CUT FLOWERS AND FLOWER BUDS0
060390Dried, dyed, bleached, impregnated or otherwise prepared cut flowers and buds, of a kind suitable for bouquets or for ornamental purposes0
06039000OTHR CUT FLWRS AND FLOWER BUDS SUITABLE FOR BOQETS/FOR ORNMNTL PURPSES0
060410Mosses and lichens for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared0
060420Foliage, 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, fresh0
06042000FRESH OF HDG. 06040
060490Foliage, 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, dried, dyed, bleached, impregnated or otherwise prepared0
06049000OTHER OF HDG. 06040
060491Foliage, branches and other parts of plants, without flowers or flower buds, grasses, fresh, for bouquets or ornamental purposes0
060499Foliage, branches and other parts of plants, without flowers or flower buds, grasses, for bouquets or ornamental purposes, dried, dyed, bleached, impregnated or otherwise prepared0

What is GST?

Goods and Services Tax (GST) is a Single Tax Structure System introduced in 2017. GST works on One Nation, One Tax system. Earlier, there was a diverse tax system in India. There were various indirect taxes such as Value Added Tax (VAT), sale tax, purchase tax, service tax, surcharges, Excise duty, etc. Under the GST System, all the central and state taxes are merged into a single tax.

What are GST Rates for Goods & Services?

GST has refined the taxation sector in India. It helps in unifying all taxes for various goods and services. There are a large number of goods, commodities and services in India. So, they are put under 5 different slabs of GST rates-

  • NIL: Under this slab 0% tax is charged on the goods or services.
  • 5%: Under this slab 5% tax is charged on the goods and services.
  • 12%: Under this slab 12% tax is charged on the goods and services.
  • 18%: Under this slab 18% tax is charged on the goods and services.
  • 28%: Under this slab 28% tax is charged on the goods and services.

Important Note: Gold and other precious metals are excluded and put under 3% tax slab.

What is an HSN Code?

HSN Code stands for Harmonized System of Nomenclature. An HSN Code is a unique 6 to10 digit number developed for the identification of goods and products. This system was established in 1988 by the World Customs Organization. The HSN Code system is operational in all parts of the world. It covers almost 90% of the goods traded globally. It is accepted by customs authorities for determining taxes on goods.

How does the HSN Code System in India Functions?

HSN Codes held a great significance in Import-Export Procedures of India. In India, it is called ITC (Indian Trade Clarification)-HS Code. An ITC HS Code is recognized from its Chapter, Heading, Subheading and Regional Tariff. It consists of 8 digits.

Let’s take an example: Suppose we are given an HS Code- 6006840000

  • Chapter: The First two digits (60) denotes chapter
  • Heading: Next two digits (06) denote headings.
  • Subheading: Further, two digits (84) denote subheadings.
  • Regional Tariff: Second Last Two digits (00) denote Regional Tariff.
  • National Tariff: Last Two Digits (00) indicates National Tariff.
structrure of hsn code

How many sections, chapters, heading and subheading Does HS Code System Covers?

There are around 21 sections, 99 chapters, 5,222 heading and 1,244 subheadings in the Harmonised system of Nomenclature.

What is the use of HSN Code in GST?

Ever since the arrival of GST, it is mandatory to mention HSN Code for your product. HSN Codes are needed to be mentioned on invoices, bills or filing GST returns. HSN Code helps taxpayers to evaluate GST rates of various products. An incorrect HSN Code can create a big hurdle in the customs clearance process.

How can I find HSN Code List with GST Rates?

You can find a complete HSN Code List with GST rates at Exim Trade Data portal.