GST Rate & HSN Code for artificial flowers; Prepared feathers and down and articles made of feathers or of down; articles of human hair – Chapter 67

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Important Notes for GST Chapter 67;

  1. This Chapter 67 of GST doesn’t cover:

(a) stressing material of human hair (heading 5911);

(b) botanical themes of ribbon, of weaving or other material texture (Section XI);

(c) footwear (Chapter 64);

(d) headgear or hair-nets (Chapter 65);

(e) toys, sports requirements or fair articles (Chapter 95); or

(f) feather dusters, powder-puffs or hair sifters (Chapter 96).

  1. Heading 6701 doesn’t cover:

(a) articles in which feathers or down establish just filling or cushioning (for instance, bedding of heading 9404);

(b) articles of attire or dress extras in which feathers or down establish something like simple managing or cushioning; or

(c) counterfeit blossoms or foliage or parts thereof or made up articles of heading 6702.

  1. Heading 6702 doesn’t cover:

(a) articles of glass (Chapter 70);

(b) counterfeit blossoms, foliage or product of ceramics, stone, metal, wood or different materials, acquired in one piece by embellishment, manufacturing, cutting, stepping or other interaction, or comprising of parts gathered in any case than by restricting, sticking, squeezing into each other or comparative techniques.

HSN CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
6701SKINS AND OTHER PARTS OF BIRDSWITH THEIR FEATHERS OR DOWN, FEATHERS, PARTS OF FEATHERS, DOWN AND ARTICLES THEREOF (OTHER THAN GOODS OF HEADING 0505 AND WORKED QUILLS AND SCAPES)12%01/07/2017
670100SKINS AND OTHER PARTS OF BIRDS WITH THEIR FEATHERS OR DOWN, FEATHERS, PARTS OF FEATHERS, DOWN AND ARTICLES THEREOF (OTHER THAN GOODS OF HEADING 0505 AND WORKED QUILLS AND SCAPES)12%01/07/2017
67010010SKINS AND OTHER PARTS OF BIRDS WITH THEIR FEATHERS OR DOWN, FEATHERS, PARTS OF FEATHERS, DOWN AND ARTICLES THEREOF (OTHER THAN GOODS OF HEADING 0505 AND WORKED QUILLS AND SCAPES) SKINS AND OTHER PARTS OF BIRDS WITH THEIR FEATHERS OR DOWN, FEATHERS, PARTS12%01/07/2017
67010090SKINS AND OTHER PARTS OF BIRDS WITH THEIR FEATHERS OR DOWN, FEATHERS, PARTS OF FEATHERS, DOWN AND ARTICLES THEREOF (OTHER THAN GOODS OF HEADING 0505 AND WORKED QUILLS AND SCAPES) SKINS AND OTHER PARTS OF BIRDS WITH THEIR FEATHERS OR DOWN, FEATHERS, PARTS12%01/07/2017
6702ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT AND PARTS THEREOF; ARTICLES MADE OF ARTIFICIAL FLOWERS, FOLIAGE OR FRUIT18%15/11/2017
670210OF PLASTICS18%15/11/2017
67021010ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT AND PARTS THEREOF; ARTICLES MADE OF ARTIFICIAL FLOWERS, FOLIAGE OR FRUIT OF PLASTICS: DECORATIVE PLANTS18%15/11/2017
67021090ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT AND PARTS THEREOF; ARTICLES MADE OF ARTIFICIAL FLOWERS, FOLIAGE OR FRUIT OF PLASTICS: OTHER18%15/11/2017
670290OF OTHER MATERIALS18%15/11/2017
67029010ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT AND PARTS THEREOF; ARTICLES MADE OF ARTIFICIAL FLOWERS, FOLIAGE OR FRUIT OF OTHER MATERIALS: OF JUTE18%15/11/2017
67029090ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT AND PARTS THEREOF; ARTICLES MADE OF ARTIFICIAL FLOWERS, FOLIAGE OR FRUIT OF OTHER MATERIALS: OTHER18%15/11/2017
6703HUMAN HAIR, DRESSED, THINNED, BLEACHED OR OTHERWISE WORKED; WOOL OR OTHER ANIMAL HAIR OR OTHER TEXTILE MATERIALS, PREPARED FOR USE IN MAKING WIGS OR THE LIKE18%15/11/2017
6703HUMAN HAIR, DRESSED, THINNED, BLEACHED OR OTHERWISE WORKED; WOOL OR OTHER ANIMAL HAIR OR OTHER TEXTILE MATERIALS, PREPARED FOR USE IN MAKING WIGS OR THE LIKE0%01/07/2017
670300HUMAN HAIR, DRESSED, THINNED, BLEACHED OR OTHERWISE WORKED; WOOL OR OTHER ANIMAL HAIR OR OTHER TEXTILE MATERIALS, PREPARED FOR USE IN MAKING WIGS OR THE LIKE18%15/11/2017
67030010HUMAN HAIR, DRESSED, THINNED, BLEACHED OR OTHERWISE WORKED; WOOL OR OTHER ANIMAL HAIR OR OTHER TEXTILE ATERIALS, PREPARED FOR USE IN MAKING WIGS OR THE LIKE HUMAN HAIR, DRESSED, THINNED, BLEACHED OR OTHERWISE WORKED; WOOL OR OTHERANIMAL HAIROR OTHER TEXTI18%15/11/2017
67030020HUMAN HAIR, DRESSED, THINNED, BLEACHED OR OTHERWISE WORKED; WOOL OR OTHER ANIMAL HAIR OR OTHER TEXTILE ATERIALS, PREPARED FOR USE IN MAKING WIGS OR THE LIKE HUMAN HAIR, DRESSED, THINNED, BLEACHED OR OTHERWISE WORKED; WOOL OR OTHERANIMAL HAIROR OTHER TEXTI18%15/11/2017
6704WIGS, FALSE BEARDS, EYEBROWS AND EYELASHES, SWITCHES AND THE LIKE, OF HUMAN OR ANIMAL HAIR OR OF TEXTILE MATERIALS; ARTICLES OF HUMAN HAIR NOT ELSEWHERE SPECIFIED OR INCLUDED – OF SYNTHETIC TEXTILE MATERIALS18%15/11/2017
67041100WIGS, FALSE BEARDS, EYEBROWS AND EYELASHES,SWITCHES AND THE LIKE, OF HUMAN OR ANIMAL HAIR OR OF TEXTILE MATERIALS; ARTICLES OF HUMAN HAIR NOT ELSEWHERE SPECIFIED OR INCLUDED – OF SYNTHETIC TEXTILE MATERIALS: COMPLETE WIGS18%15/11/2017
670419OTHER18%15/11/2017
67041910WIGS, FALSE BEARDS, EYEBROWS AND EYELASHES, SWITCHES AND THE LIKE, OF HUMAN OR ANIMAL HAIR OR OF TEXTILE MATERIALS; ARTICLES OF HUMAN HAIR NOT ELSEWHERE SPECIFIED OR INCLUDED – OF SYNTHETIC TEXTILE MATERIALS: OTHER: HAIR NETS18%15/11/2017
67041990WIGS, FALSE BEARDS, EYEBROWS AND EYELASHES, SWITCHES AND THE LIKE, OF HUMAN OR ANIMAL HAIR OR OF TEXTILE MATERIALS; ARTICLES OF HUMAN HAIR NOT ELSEWHERE SPECIFIED OR INCLUDED – OF SYNTHETIC TEXTILE MATERIALS: OTHER: OTHER18%15/11/2017
670420OF HUMAN HAIR18%15/11/2017
67042010WIGS, FALSE BEARDS, EYEBROWS AND EYELASHES, SWITCHES AND THE LIKE, OF HUMAN OR ANIMAL HAIR OR OF TEXTILE MATERIALS; ARTICLES OF HUMAN HAIR NOT ELSEWHERE SPECIFIED OR INCLUDED OF HUMAN HAIR: WIGS18%15/11/2017
67042020WIGS, FALSE BEARDS, EYEBROWS AND EYELASHES, SWITCHES AND THE LIKE, OF HUMAN OR ANIMAL HAIR OR OF TEXTILE MATERIALS; ARTICLES OF HUMAN HAIR NOT ELSEWHERE SPECIFIED OR INCLUDED OF HUMAN HAIR: HAIR NETS18%15/11/2017
67042090WIGS, FALSE BEARDS, EYEBROWS AND EYELASHES, SWITCHES AND THE LIKE, OF HUMAN OR ANIMAL HAIR OR OF TEXTILE MATERIALS; ARTICLES OF HUMAN HAIR NOT ELSEWHERE SPECIFIED OR INCLUDED OF HUMAN HAIR: OTHER18%15/11/2017
67049000WIGS, FALSE BEARDS, EYEBROWS AND EYELASHES, SWITCHES AND THE LIKE, OF HUMAN OR ANIMAL HAIR OR OF TEXTILE MATERIALS; ARTICLES OF HUMAN HAIR NOT ELSEWHERE SPECIFIED OR INCLUDED OF OTHER MATERIALS18%15/11/2017

 

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