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GST on Nursery Plants
Plants grown and sell through Nursery are covered in exemption under SI. No. 54, "Agriculture services"??
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Sell of plants is NIL rated...
| HSN Code | Descripttion | Rate (%) | Effective From | CESS (%) | Related Export / Import HSN Code |
|---|---|---|---|---|---|
| 06 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage | NIL | 28/06/2017 | 06011000, 06012010, 06012021, 06012022, 06012090, 06021000, 06022010, 06022020, 06022090, 06023000, 06024000, 06029010, 06029020, 06029030, 06029090, 06031100, 06031200, 06031300, 06031400, 06031500, 06031900, 06039000, 06042000, 06049000 |
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