GST Ratr on Nursury Plants

This discussion explores the Goods and Services Tax (GST) implications for nursery businesses, specifically regarding vegetable plants. It questions the applicable HSN codes and GST rates, and whether nurseries qualify for the composition scheme, given they are involved in growing rather than just trading. While some sources suggest an 18% rate, the exemption for seedlings and saplings used in afforestation is also highlighted as a key point to consider for applicable rates.