HSN 06031100
Roses - Fresh
8-digit tariff item under 0603 · Chapter 6 (Live trees and other plants ; bulbs, roots and the like ; cut flowers and ornamental foliage) · Section II
GST on HSN 06031100
| Rate | Description |
|---|---|
| Exempted | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliageNotification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
Rate inherited from heading 06.
Importing Products under HSN 06031100
| Basic Customs Duty | 60% |
| Social Welfare Surcharge | 10% of BCD |
| Preferential rate | - |
| ITC-HS import policy | Free - Import of cut flowers is allowed through Chennai airport only. |
| Unit of quantity | kg |
Exporting Products under HSN 06031100
| ITC-HS export policy | Free |
| Duty drawback (AIR 2023) | 0.15%, matched at 0603 |
| Export duty (Second Schedule) | None |
HSN 06031100 Classification
| Section II | Vegetable Products |
| Chapter 06 | Live trees and other plants ; bulbs, roots and the like ; cut flowers and ornamental foliage |
| 0603 | CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES,FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED |
| 06031100 | Roses |
Similar HSN Codes
| Code | Description |
|---|---|
| 06031200 | Carnations |
| 06031300 | Orchids |
| 06031400 | Chrysanthemums |
| 06031500 | Lilies (Lilium spp.) |
| 06031900 | Other |
| 06039000 | Other |
Frequently Asked Questions
What is the HSN code for Cut flowers and flower buds of a kind suitable for bouquets or for?
The 8-digit HSN code is 06031100 - Cut flowers and flower buds of a kind suitable for bouquets or for, under heading 0603 of Chapter 6 (Live trees and other plants ; bulbs, roots and the like ; cut flowers and ornamental foliage).
What is the GST rate on HSN 06031100?
GST Exempt (Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage) - per Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025.
What is the customs duty on HSN 06031100?
Basic Customs Duty is 60% plus 10% Social Welfare Surcharge.
Is import under HSN 06031100 allowed?
The ITC-HS import policy for this code is Free - Import of cut flowers is allowed through Chennai airport only.
What is the total import cost for HSN 06031100?
On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 60% = ₹60,000; Social Welfare Surcharge 10% of BCD = ₹6,000; IGST 0% on ₹166,000. Total duty payable is about ₹66,000, landing the consignment at ₹166,000. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.
Can Cut flowers and flower buds of a kind suitable for bouquets or for be exported from India?
The ITC-HS export policy for HSN 06031100 is Free under Schedule 2 of the ITC-HS.
Is duty drawback available on Cut flowers and flower buds of a kind suitable for bouquets or for?
Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 0603. No cap is notified. Drawback is claimed on export against the shipping bill.
CHAPTER 6
LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE
NOTES:
1. Subject to the second part of heading 0601, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.
2. Any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 9701.
POLICY CONDITIONS:
(1) Import of seeds of vegetables, flowers, fruits and plants, tubers and bulbs of flowers, cutting, sapling, budwood etc., of flowers and fruits for sowing or planting is permitted without a licence in accordance with a permit for import granted under the Plant Quarantine (Regulation of Imports into India) Order, 2003. However, import of Poppy seeds if permitted for import under the Plant Quarantine (Regulation of Import into India) Order, 2003 for sowing or planting shall be subject to the condition that importer shall produce a certificate from the competent authority of the country of origin that opium poppy has been grown licitly/legally in that country as per requirements of the International Narcotics Control Bureau.
(2) Import of living plants, seeds for sowing or plant material shall be made by the Indian Council of Agricultural Research, Agricultural Universities, Botanical and Horticulture Departments of other Universities and State Governments, without a licence. Such import shall be subject to such conditions as may be specified by the Ministry of Agriculture and Farmers Welfare, Government of India, from time to time.
Sources
- Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
- Notification No. 10/2025-Integrated Tax (Rate) (goods exemption) dated 17-09-2025
- ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
- Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
- ITC(HS) Schedule 2 - Export Policy (DGFT)
- Customs Tariff Act, 1975 - First Schedule (import tariff)
- Notification No. 77/2023-Customs (N.T.) - All Industry Rates of Duty Drawback dated 20-10-2023 verify