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Published on:

September 29, 2024

Udeetta Sarma

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Basics of GST

‍Plants & Parts of Plants HSN Code & GST Rate

Given the nature of the Indian agricultural economy, which predominantly comprises rural enterprises, the restrictions applicable to transactions involving plants and plant parts are fraught with real significance for India. Plants and related products are frequently exchanged — commercial farming, landscaping, and the more common sale to consumers for gardening. As with all other international trading, this trade is also dutiable and GST has to be borne on plants and parts of plants.

For instance, the HSN Code 1211 covers plants and parts of plants, including seeds and fruits, used primarily in perfumery, pharmaceuticals, or for insecticidal, fungicidal, or similar purposes. Knowledge of the HSN code (Harmonized System of Nomenclature) and related GST rates at which these plant products are taxed is very important for importers, exporters, businessmen, and individuals in the agricultural sector.

Here, in this blog, we shall attempt to decode the HSN code for plants, their associated GST rates and some other relevant information so that you can sail through this domain.

What is the HSN Code for Plants?

HSN (Harmonized System of Nomenclature) code is an internationally standardised system for classifying goods in trade. It helps in identifying the products for taxation distinctly and also brings uniform GST rates throughout India. Different HSN codes are prescribed for various natures of the plants, plant parts, seeds and related products for their use in the category.

HSN code 1211 is a common HSN for plants and parts of the plants. This code covers a wide variety of plant-related products such as:

- Medicinal plants

- Plants used for perfumes

- Aromatic plants

- Industrial-use plants

However, other plant products such as seeds or different types of plants which are usually for food or other reasons might have had different HSN codes for their use.

You can also manually search an HSN codes.

HSN Code 1211 – Plants and Parts of Plants

The HSN code 1211 includes:

1. Plants and parts of plants (including seeds and fruits) used primarily in perfumery, medicine, or for insecticidal, fungicidal, or similar purposes.

2. This category encompasses both whole plants and parts such as roots, stems, leaves, flowers, and seeds that serve specific industrial, medicinal, or cosmetic purposes.

Specific Examples of Plants Covered Under HSN Code 1211:

Herbal and Medicinal Plants:

Plants such as neem, tulsi, and ashwagandha that are used in the pharmaceutical industry.

Aromatic Plants:

Lavender, Eucalyptus and Rosemary are essential oil-producing plants.

Plants for Insecticidal/Fungicidal Uses:

Plants like marigolds (tagetes) are used for their pesticidal properties.

GST Rates on Plants (1211 HSN Code)

The GST rate is 5% for HSN code 1211. This rate would go for virtually all plant products used medicinally, aromatically and industrially. This essential nature of the products especially in the health and wellness industries hence justifies lowering GST on these.

Other Relevant HSN Codes for Plants

While HSN code 1211 is a generic code for plants, you might need to look at more specific codes if the plant or plant product falls under another category as well. For instance:

1. HSN Code 0601:

This covers live plants, including trees, shrubs, and bushes. These are generally exempt from GST or attract a minimal rate of 0% to 5%.

2. HSN Code 1209:

This is the HSN code for seeds, fruits, and spores used for sowing. The GST on products under this code is usually 0%.

3. HSN Code 0602:

For other live plants, cuttings, slips, and mushroom spawn, the GST rate under this HSN code varies from 0% to 12%, depending on the specific product.

4. HSN Code 1404:

This code covers vegetable products not elsewhere specified or included, and the GST rate is generally 5%.

GST on Plants and Related Products

1. GST Rates on Live Plants

Broadly, live plants (other than live trees and shrubs; coffee, tea, mate and spices; edible vegetables — not pickled or frozen; bulbs, tubers) are either GST-free or subject to a rate not exceeding 5% Specific plant types might also be used as a filter to determine GST liability—some purely ornamental plants may be subject to GST, important others grown for their value in gardens or commercially.

5% GST rate for live trees, plants other than in the plastic state; bulbs, and roots.
Seeds and spores for sowing are generally taxed at 0% GST Rates to give recognition to one of the most vital activities which is agriculture.

2. GST on Medicinal and Aromatic Plants

The description of the specified plant goods was wide and comprehensive and could mean that most medicinal, aromatic plants as well as plants that are used in industry would be covered under HSN code 1211 attracting a GST rate of 5%. The government has kept a low tax rate to encourage the trade and use of these plants, which are essential for the pharmaceutical, cosmetic and health sectors.

3. GST on Plant Parts (Leaves, Flowers, Roots)

Plant parts like roots, flowers, and leaves, when used for medicinal, aromatic, or other purposes, also fall under HSN 1211 and are subject to a 5% GST rate. These parts are often used in traditional medicine, herbal remedies, and the production of essential oils.

4. GST Exemptions for Agricultural Products

The exemption of products essential to the agriculture sector in India's GST System. Thus, seeds for sowing (HSN code 1209), which are the basic inputs in any seed production activity and provide the downstream regions of this crucial agricultural contribution that play a part in the most fundamental aspect of the food constitution, had been essentially kept exempt from GST. Certain other agriculture products could also receive a GST rate of 0 per cent to help farmers and lower the cost burden on food production.

HSN Code & GST on Agriculture Equipment is better explained here.

To provide a clearer understanding of the GST rates applicable to various plant products and their parts, the following table outlines the specific GST rates for items classified under HSN Code 1211 and related categories.

HS Code	Description	GST Rate
1211	Plants and parts of plants (including seeds and fruits) used primarily in perfumery, pharmacy, or for insecticidal, fungicidal, or similar purposes, fresh or dried, whether or not cut, crushed, or powdered (liquorice roots)	0%
121110	Liquorice roots and similar products, fresh or dried	0%
12111000	Liquorice roots, fresh or dried, cut, crushed, or powdered	0%
121120	Ginseng roots and similar products, fresh or dried	0%
12112000	Ginseng roots, fresh or dried, cut, crushed, or powdered	0%
121130	Coca leaf, fresh or dried	0%
12113000	Coca leaf, cut, crushed, or powdered	0%
121140	Poppy straw, fresh or dried	0%
12114000	Poppy straw, cut, crushed, or powdered	0%
121150	Ephedra	5%
12115000	Ephedra	5%
121190	Other plant parts (e.g., ambrette seeds, neem seeds)	0% - 5%
12119011	Ambrette seeds, fresh or dried	0%
12119012	Nux vomica seeds, dried	0%
12119013	Psyllium seed (isobgul)	0%
12119014	Neem seed	0%
12119015	Jojoba seed	0%
12119019	Other seeds	5%
12119021-12119029	Leaves, flowers, pods, and other plant parts	0% - 5%
12119031-12119039	Bark, husk, rind	0% - 5%
12119041-12119049	Roots and rhizomes (belladona, galangal, serpentina, etc.)	0% - 5%
12119050	Sandalwood chips and dust	0%
12119060	Vinca rosea herbs	0%
12119070	Mint, including leaves	0%
12119080	Agarwood	0%
12119091-12119099	Other (chirata, tukmaria, jujuba, basil, hyssop, garcenia, etc.)	5%

Understanding the Importance of Correct HSN Classification

For companies to maintain the GST rule, the businesses must use the correct HSN code for plants and plant-related products. With misclassification of goods, you can be faced with wrong GST payments and penalties or other legal ravages. One example is the misclassification of a medicinal plant with an incorrect HSN code, which will attract more tax than it should be paid, hence decreasing Profit margins.

When dealing in live plants, seeds and plant parts then using the correct HSN code means avoiding confusion while filing taxes and applying the right GST rate too.

You might also want to check out Coconut HSN Code & GST Rate - 0801

Conclusion

A proper understanding of the HSN code and GST rate is necessary for compliance as well as doing business at ease in the Indian plant sector and Indian agriculture sector. With accurate classification, businesses can also ensure they are paying the correct amount of GST and not fall foul of the law. Whether you are selling medicinal plants, live ornamental plants, or seeds for sowing; having an idea of the correct HSN code and suitable GST rate helps to fulfil your tax liabilities efficiently.

In a country that now emphasizes sustainable agriculture, organic farming and herbal products, being aware of the taxation rules surrounding plants means more than merely staying compliant but about growing your business in a flourishing space.

Simple GST Compliance with Swipe

We make it easy with our simplified GST for plant-based products! Using Swipe, you can automate GST letter request processing, and validate HSN code classification to eliminate mistakes. If you are managing medicinal plants, live plants or even seeds; our user-friendly platform ensures you are in sync with GST! Automate tax calculations, invoice generation and real-time reporting to stay up-to-date on your business. Register now to Swipe the stress out of handling your plant-related GST needs. Get started with us and simplify your tax process like thousands of businesses have already.

FAQ

1. What is the HSN code for natural plants?

The HSN code for natural plants can vary based on the type of plant. For live plants and trees, HSN code 0601 is applicable, while medicinal and aromatic plants fall under HSN code 1211.

2. What is the GST rate for medicinal plants under HSN code 1211?

The GST rate for medicinal plants under HSN code 1211 is 5%.

3. Are seeds used for sowing exempt from GST?

Yes, seeds used for sowing, classified under HSN code 1209, are generally exempt from GST, meaning they attract a 0% GST rate.

4. What is the GST rate on ornamental plants?

Ornamental plants generally attract a GST rate of 5%, though this can vary based on specific types and classifications under HSN codes like 0601 and 0602.

5. What is the HSN code for plants used for perfumery or essential oils?

Plants used for perfumery or essential oils are categorized under HSN code 1211, with a GST rate of 5%.

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