20 July 2025
When you say "Plant" (like bushes, saplings, trees, etc.) for VAT purposes, the applicable VAT rate depends on the state and classification, but generally:
Plants, bushes, saplings, and similar horticultural products are usually exempt or zero-rated in many states under VAT, especially if sold for agricultural or gardening purposes. However, if sold for landscaping or commercial use, some states may levy a nominal VAT rate (like 1% or 5%). General guidance: Agricultural plants, bushes, and saplings — often exempt from VAT or zero-rated. Decorative or commercial plants — VAT rates vary by state, commonly around 5% or 12.5% in some states.