6023000 is the designated HSN classification for Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Rhododendrons And Azaleas, Grafted Or Not, categorized under Chapter 6 – Vegetable Products in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Rhododendrons And Azaleas, Grafted Or Not must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at Nil, SGST/UTGST at Nil for local transactions, and IGST at Nil for interstate supplies. Quantities are measured in kg. for billing purposes.
HSN Codes under Chapter 6 – Vegetable Products
Below are related HSN codes from Chapter 6 – Vegetable Products for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Vegetable Products... | 6011000 | Bulbs, Tubers, Tuberous Roots, Corms, Crowns And R... | Nil | Nil | Nil |
| Vegetable Products... | 6012010 | Bulbs, Tubers, Tuberous Roots, Corms, Crowns And R... | Nil | Nil | Nil |
| Vegetable Products... | 6012021 | Bulbs, Tubers, Tuberous Roots, Corms, Crowns And R... | Nil | Nil | Nil |
| Vegetable Products... | 6012022 | Bulbs, Tubers, Tuberous Roots, Corms, Crowns And R... | Nil | Nil | Nil |
| Vegetable Products... | 6012090 | Bulbs, Tubers, Tuberous Roots, Corms, Crowns And R... | Nil | Nil | Nil |
| Vegetable Products... | 6021000 | Other Live Plants (Including Their Roots), Cutting... | Nil | Nil | Nil |
| Vegetable Products... | 6022010 | Other Live Plants (Including Their Roots), Cutting... | Nil | Nil | Nil |
| Vegetable Products... | 6022020 | Other Live Plants (Including Their Roots), Cutting... | Nil | Nil | Nil |
| Vegetable Products... | 6022090 | Other Live Plants (Including Their Roots), Cutting... | Nil | Nil | Nil |
| Vegetable Products... | 6024000 | Other Live Plants (Including Their Roots), Cutting... | Nil | Nil | Nil |
GST Rates for HSN 6023000
Tax liability for Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Rhododendrons And Azaleas, Grafted Or Not under HSN 6023000 varies by transaction geography. CGST at Nil combined with SGST/UTGST at Nil applies to local sales. Interstate movement attracts IGST at Nil. All billing for Chapter 6 – Vegetable Products products must use kg..
Who Should Use HSN Code 6023000?
All businesses supplying Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Rhododendrons And Azaleas, Grafted Or Not are obligated to use HSN 6023000 on tax invoices. From producers to retailers within Vegetable Products, Chapter 6 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Starting a business involving Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Rhododendrons And Azaleas, Grafted Or Not? GST registration is mandatory for collecting and remitting taxes on HSN 6023000 goods. Companies planning international trade within Vegetable Products must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Accurate HSN Code 6023000 usage for Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Rhododendrons And Azaleas, Grafted Or Not simplifies reconciliation and protects against penalties. Keep current with Nil, Nil, and Nil updates for Chapter 6 – Vegetable Products to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
HSN Code 6023000 falls under Chapter 6 – Vegetable Products in the GST tariff schedule. This chapter covers various goods including Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Rhododendrons And Azaleas, Grafted Or Not.
Yes, IGST at Nil is applicable when Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Rhododendrons And Azaleas, Grafted Or Not is supplied interstate or imported. For local sales within a state, CGST at Nil and SGST/UTGST at Nil apply instead.
Yes, e-commerce sellers dealing in Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Rhododendrons And Azaleas, Grafted Or Not must use HSN 6023000 on their invoices. This applies to all online platforms operating under Vegetable Products classification.
To import goods under Vegetable Products, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.