Rose HSN Code

Understanding the Rose: HSN Codes Across Its Forms

The rose, a symbol of beauty, love, and fragrance, takes many forms in commerce, from a fresh cut bloom to an ingredient in perfumes. For businesses dealing with roses or rose-derived products in India, understanding the precise HSN (Harmonized System of Nomenclature) code is crucial for accurate GST (Goods and Services Tax) compliance. There isn’t a single “Rose HSN code”; rather, it varies significantly based on whether you’re dealing with live plants, fresh cut flowers, or processed rose products.

The HSN system is a globally standardized method for classifying goods. Let’s delve into the different classifications for various rose products:

Live Rose Plants

If you’re dealing with living rose plants, whether for gardening, landscaping, or propagation, these fall under Chapter 06: “Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.”

Specifically, live rose plants (grafted or not) are classified under HSN code 06024000. The good news for nurseries and garden centers is that these live plants typically attract a Nil (0%) GST rate, effective from July 1, 2017. This encourages agricultural and horticultural activities.

Fresh Cut Roses

For florists, event planners, and anyone dealing with fresh cut roses for bouquets or ornamental purposes, the classification remains within Chapter 06.

The precise HSN code for fresh cut roses is 06031100: “Cut Flowers And Flower Buds Of A Kind Suitable For Bouquets Or For Ornamental Purposes, Fresh, Dried, Dyed, Bleached, Impregnated Or Otherwise Prepared – Fresh: — Roses.” Like live plants, fresh cut roses also enjoy a Nil (0%) GST rate, effective from July 1, 2017. This exemption facilitates the floriculture industry.

Rose Water

When roses are processed into rose water, a popular cosmetic and food ingredient, the HSN classification shifts significantly. Rose water is considered a “Perfume and Toilet Water” and falls under Chapter 33: “Essential oils and resinoids, perfumery, cosmetic or toilet preparations.”

The HSN code for Rose Water is 33030020: “Perfumes And Toilet Waters – Perfumes And Toilet Waters: Rose Water.” Unlike fresh roses, rose water attracts an 18% GST rate, which became effective on November 15, 2017. This higher rate reflects its status as a manufactured perfumery product.

Rose-derived Products for Perfumery/Pharmacy

Other parts of the rose plant, if used primarily in perfumery, pharmacy, or for insecticidal/fungicidal purposes, might fall under Chapter 12: “Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medical plants; straw and fodder.” For example, HSN 12119094 covers “Plants And Parts Of Plants… used primarily in perfumery, in pharmacy… Other: Other: Basil, Hyssop, Rosemary,” which could potentially include certain processed rose parts not specifically covered elsewhere. These items generally have a 5% GST rate.

In summary, the journey of a rose from a live plant to a cosmetic product involves different HSN codes and GST rates. Businesses must accurately identify the form and intended use of the rose product to ensure correct tax compliance.