UNROOTED CUTTINGS AND SLIPS
| Code | Description | GST Rate |
|---|---|---|
| 0602 | OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN | Nil |
| 060210 | UNROOTED CUTTINGS AND SLIPS | Nil |
| 060220 | TREES, SHRUBS AND BUSHES, GRAFTED OR NOT, OF KINDS, WHICH BEAR EDIBLE FRUITS OR NUTS : | Nil |
| 060230 | RHODODENDRONS AND AZALEAS, GRAFTED OR NOT | Nil |
| 060240 | ROSES, GRAFTED OR NOT | Nil |
| 060290 | OTHER: | Nil |