Flowers HSN Code

Flowers, with their vibrant colors and delicate fragrances, serve a multitude of purposes, from ornamental decorations to medicinal ingredients. For businesses dealing with flowers in India, correctly classifying them under the Harmonized System of Nomenclature (HSN) is crucial for accurate GST (Goods and Services Tax) compliance. The HSN system provides a standardized method for categorizing goods, ensuring consistency in taxation and trade.

The HSN codes for flowers can vary significantly depending on their form, purpose, and whether they are natural or artificial. Understanding these distinctions is key to applying the correct GST rates.

Natural Flowers: Ornamental, Medicinal, or for Sowing

Natural flowers generally fall under two main HSN Chapters, depending on their primary use:

1. Chapter 6: Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.

This chapter is primarily for flowers used for ornamental purposes, such as in bouquets or decorations.

• HSN 0603: Cut Flowers And Flower Buds Of A Kind Suitable For Bouquets Or For Ornamental Purposes, Fresh, Dried, Dyed, Bleached, Impregnated Or Otherwise Prepared.
  • Fresh Cut Flowers (e.g., 06031100 for Roses, 06031200 for Carnations, 06031300 for Chrysanthemums, 06031900 for other fresh flowers): These typically attract a Nil (0%) GST rate. This exemption is particularly beneficial for the floriculture industry.
  • Other Prepared Flowers (e.g., 06039000 for dried, dyed, bleached, impregnated, or otherwise prepared flowers): While the provided data for 0603 as a whole shows “Nil” for fresh, other prepared flowers under this heading often attract an 18% GST rate as they have undergone processing or value addition.

2. Chapter 12: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.

This chapter covers flowers used for medicinal, perfumery, or similar industrial purposes, as well as flower seeds for sowing.

• HSN 1211: Plants And Parts Of Plants (Including Seeds And Fruits), Of A Kind Used Primarily In Perfumery, In Pharmacy Or For Insecticidal, Fungicidal Or Similar Purpose, Fresh Or Dried, Whether Or Not Cut, Crushed Or Powdered.
  • Specific sub-codes like 12119021, 12119022, 12119023, 12119024, 12119025, 12119029 are listed for “Leaves, Powder, Flowers And Pods” under this category. These all attract a 5% GST rate. This indicates that flowers used for their chemical or medicinal properties are taxed differently than ornamental fresh cut flowers.
• HSN 12093000: Seeds, Fruit And Spores, Of A Kind Used For Sowing – Seeds Of Herbaceous Plants Cultivated Principally For Their Flowers. These flower seeds are typically subject to a Nil (0%) GST rate, promoting agricultural activities.

3. Chapter 9: Coffee, tea, mate and spices.

Some flowers are also classified here if they are consumed as spices.

• HSN 0906: Cinnamon And Cinnamon-Tree Flowers. Various sub-codes under this heading (e.g., 09061910, 09061010, 09062000) for cinnamon and cinnamon-tree flowers, whether crushed or not, attract a 5% GST rate.

Artificial Flowers: A Different Classification

Artificial flowers fall under a completely different chapter due to their manufacturing process and material:

Chapter 67: Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair.

• HSN 6702: Artificial Flowers, Foliage And Fruit And Parts Thereof; Articles Made Of Artificial Flowers, Foliage Or Fruit.
  • Whether made of plastics (e.g., 67021090) or other materials like jute (67029010), artificial flowers consistently attract an 18% GST rate. This reflects their status as manufactured decorative items.