GST Rate & HSN Code for artificial fur and Furskins; manufactures thereof – Chapter 43

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Important notes for GST Chapter 43

All through this Schedule reference to “furskins”, other than to crude furskins of heading 4301 apply to stows away or skins of all creatures which have been tanned or dressed with the hair or fleece on.

This Chapter 43 of GST doesn’t cover:

  • birdskins or portions of birdskins, with their plumes or down (heading 0505 or 6701);
  • crude stows away or skins, with the hair or fleece on, of Chapter 41 [See Note 1(c) to that Chapter];
  • gloves, gloves and gloves, comprising of calfskin and furskin or of cowhide and counterfeit hide (heading 4203);
  • articles of Chapter 64;
  • headgear or parts thereof of Chapter 65; or
  • articles of Chapter 95 (for instance, toys, games, sports imperatives).

Heading 4303 incorporates furskins and parts thereof, gathered with the expansion of different materials, and furskins and parts thereof, sewn together as pieces of clothing or parts or frill of pieces of clothing or as different articles.

Articles of attire and apparel frill (aside from those rejected by Note 2) fixed with furskin or counterfeit hide or to which furskin or fake hide is connected outwardly besides as simple managing are to be characterized in heading 4303 or 4304, all things considered.

All through this Schedule, the articulation “fake hide” signifies any impersonation of furskin comprising of fleece, hair or different strands gummed or sewn on to calfskin, woven texture or different materials, yet does exclude impersonation furskins acquired by weaving or sewing (for the most part, heading 5801 or 6001).

HSN CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
4301RAW FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS, SUITABLE FOR FURRIERS USE), OTHER THAN RAW HIDES AND SKINS OF HEADING 4101, 4102 OR 410318%01/07/2017
43011000RAW FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS, SUITABLE FOR FURRIERS USE), OTHER THAN RAW HIDES AND SKINS OF HEADING 4101, 4102 OR 4103 – OF MINK, WHOLE, WITH OR WITHOUT HEAD, TAIL OR PAWS18%01/07/2017
43013000RAW FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS, SUITABLE FOR FURRIERS USE), OTHER THAN RAW HIDES AND SKINS OF HEADING 4101, 4102 OR 4103 – OF LAMB, THE FOLLOWING : ASTRAKHAN, BROADTAIL, CARACUL, PERSIAN AND SIMILAR LAMB, INDIAN, C18%01/07/2017
43016000RAW FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS, SUITABLE FOR FURRIERS USE), OTHER THAN RAW HIDES AND SKINS OF HEADING 4101, 4102 OR 4103 – OF FOX, WHOLE, WITH OR WITHOUT HEAD, TAIL OR PAWS18%01/07/2017
43017000RAW FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS, SUITABLE FOR FURRIERS USE), OTHER THAN RAW HIDES AND SKINS OF HEADING 4101, 4102 OR 4103 – OF SEAL, WHOLE, WITH OR WITHOUT HEAD, TAIL OR PAWS18%01/07/2017
43018000RAW FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS, SUITABLE FOR FURRIERS USE), OTHER THAN RAW HIDES AND SKINS OF HEADING 4101, 4102 OR 4103 – OTHER FURSKINS, WHOLE, WITH OR WITHOUT HEAD, TAIL OR PAWS18%01/07/2017
43019000RAW FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS, SUITABLE FOR FURRIERS USE), OTHER THAN RAW HIDES AND SKINS OF HEADING 4101, 4102 OR 4103 – HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS, SUITABLE FOR FURRIERS USE18%01/07/2017
4302TANNED OR DRESSED FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS), UNASSEMBLED, OR ASSEMBLED (WITHOUT THE ADDITION OF OTHER MATERIALS) OTHER THAN THOSE OF HEADING 4303 – WHOLE SKINS, WITH OR WITHOUT HEAD, TAIL OR PAWS, NOT ASSEMBLED:18%01/07/2017
43021100TANNED OR DRESSED FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS), UNASSEMBLED, OR ASSEMBLED (WITHOUT THE ADDITION OF OTHER MATERIALS) OTHER THAN THOSE OF HEADING 4303 – WHOLE SKINS, WITH OR WITHOUT HEAD, TAIL OR PAWS, NOT ASSEMBLED:O18%01/07/2017
43021300TANNED OR DRESSED FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS), UNASSEMBLED, OR ASSEMBLED (WITHOUT THE ADDITION OF OTHER MATERIALS) OTHER THAN THOSE OF HEADING 4303 – WHOLE SKINS, WITH OR WITHOUT HEAD, TAIL OR PAWS, NOT ASSEMBLED:O18%01/07/2017
430219OTHER18%01/07/2017
43021910TANNED OR DRESSED FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS), UNASSEMBLED, OR ASSEMBLED (WITHOUT THE ADDITION OF OTHER MATERIALS) OTHER THAN THOSE OF HEADING 4303 – WHOLE SKINS, WITH OR WITHOUT HEAD, TAIL OR PAWS, NOT ASSEMBLED:-18%01/07/2017
43021920TANNED OR DRESSED FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS), UNASSEMBLED, OR ASSEMBLED (WITHOUT THE ADDITION OF OTHER MATERIALS) OTHER THAN THOSE OF HEADING 4303 – WHOLE SKINS, WITH OR WITHOUT HEAD, TAIL OR PAWS, NOT ASSEMBLED:-18%01/07/2017
43021930TANNED OR DRESSED FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS), UNASSEMBLED, OR ASSEMBLED (WITHOUT THE ADDITION OF OTHER MATERIALS) OTHER THAN THOSE OF HEADING 4303 – WHOLE SKINS, WITH OR WITHOUT HEAD, TAIL OR PAWS, NOT ASSEMBLED:-18%01/07/2017
43021940TANNED OR DRESSED FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS), UNASSEMBLED, OR ASSEMBLED (WITHOUT THE ADDITION OF OTHER MATERIALS) OTHER THAN THOSE OF HEADING 4303 – WHOLE SKINS, WITH OR WITHOUT HEAD, TAIL OR PAWS, NOT ASSEMBLED:-18%01/07/2017
43021990TANNED OR DRESSED FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS), UNASSEMBLED, OR ASSEMBLED (WITHOUT THE ADDITION OF OTHER MATERIALS) OTHER THAN THOSE OF HEADING 4303 – WHOLE SKINS, WITH OR WITHOUT HEAD, TAIL OR PAWS, NOT ASSEMBLED:-18%01/07/2017
43022000TANNED OR DRESSED FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS), UNASSEMBLED, OR ASSEMBLED (WITHOUT THE ADDITION OF OTHER MATERIALS) OTHER THAN THOSE OF HEADING 4303 HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS, NOT ASSEMBLED18%01/07/2017
43023000TANNED OR DRESSED FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS), UNASSEMBLED, OR ASSEMBLED (WITHOUT THE ADDITION OF OTHER MATERIALS) OTHER THAN THOSE OF HEADING 4303 WHOLE SKINS AND PIECES OR CUTTINGS THEREOF, ASSEMBLED18%01/07/2017
4303ARTICLES OF APPAREL, CLOTHING ACCESSORIES AND OTHER ARTICLES OF FURSKIN18%15/11/2017
430310ARTICLES OF APPAREL AND CLOTHING ACCESSORIES18%15/11/2017
43031010ARTICLES OF APPAREL, CLOTHING ACCESSORIES AND OTHER ARTICLES OF FURSKIN – ARTICLES OF APPAREL AND CLOTHING ACCESSORIES: OF WILD ANIMALS COVERED UNDER THE WILD LIFE (PROTECTION) ACT, 197218%15/11/2017
43031020ARTICLES OF APPAREL, CLOTHING ACCESSORIES AND OTHER ARTICLES OF FURSKIN – ARTICLES OF APPAREL AND CLOTHING ACCESSORIES: OF ANIMALS COVERED UNDER CONVENTION ON INTERNATIONAL TRADE OF ENDANGERED SPECIES (CITES), OTHER THAN THOSE OF TARIFF ITEM 4303 10 1018%15/11/2017
43031090ARTICLES OF APPAREL, CLOTHING ACCESSORIES AND OTHER ARTICLES OF FURSKIN – ARTICLES OF APPAREL AND CLOTHING ACCESSORIES: OTHER18%15/11/2017
430390OTHER18%15/11/2017
43039010ARTICLES OF APPAREL, CLOTHING ACCESSORIES AND OTHER ARTICLES OF FURSKIN – OTHER: OF WILD ANIMALS COVERED UNDER THE WILD LIFE (PROTECTION) ACT, 197218%15/11/2017
43039020ARTICLES OF APPAREL, CLOTHING ACCESSORIES AND OTHER ARTICLES OF FURSKIN – OTHER: OF ANIMALS COVERED UNDER CONVENTION ON INTERNATIONAL TRADE OF ENDANGERED SPECIES (CITES), OTHER THAN THOSE OF TARIFF ITEM 4303 90 1018%15/11/2017
43039090ARTICLES OF APPAREL, CLOTHING ACCESSORIES AND OTHER ARTICLES OF FURSKIN – OTHER: OTHER18%15/11/2017
4304ARTIFICIAL FUR AND ARTICLES THEREOF18%15/11/2017 1/07/2017
430400ARTIFICIAL FUR AND ARTICLES THEREOF18%15/11/2017 1/07/2017
43040011ARTIFICIAL FUR AND ARTICLES THEREOF 4304 00 – ARTIFICIAL FUR AND ARTICLES THEREOF: ARTIFICIAL FUR : ARTIFICIAL FUR AS TRIMMINGS AND EMBELLISHMENTS FOR GARMENTS, MADE UPS, KNITWEAR, PLASTIC AND LEATHER GOODS18%15/11/2017 1/07/2017
43040019ARTIFICIAL FUR AND ARTICLES THEREOF 4304 00 – ARTIFICIAL FUR AND ARTICLES THEREOF: ARTIFICIAL FUR :OTHER18%15/11/2017 1/07/2017
43040020ARTIFICIAL FUR AND ARTICLES THEREOF 4304 00 – ARTIFICIAL FUR AND ARTICLES THEREOF: ARTICLES OF ARTIFICIAL FUR18%15/11/2017 1/07/2017

 

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