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

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 Code Description Rate (%) CESS (%) Effective Date Rate Revision
6701 SKINS 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
670100 SKINS 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
67010010 SKINS 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, PARTS 12% 01/07/2017
67010090 SKINS 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, PARTS 12% 01/07/2017
6702 ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT AND PARTS THEREOF; ARTICLES MADE OF ARTIFICIAL FLOWERS, FOLIAGE OR FRUIT 18% 15/11/2017
670210 OF PLASTICS 18% 15/11/2017
67021010 ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT AND PARTS THEREOF; ARTICLES MADE OF ARTIFICIAL FLOWERS, FOLIAGE OR FRUIT OF PLASTICS: DECORATIVE PLANTS 18% 15/11/2017
67021090 ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT AND PARTS THEREOF; ARTICLES MADE OF ARTIFICIAL FLOWERS, FOLIAGE OR FRUIT OF PLASTICS: OTHER 18% 15/11/2017
670290 OF OTHER MATERIALS 18% 15/11/2017
67029010 ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT AND PARTS THEREOF; ARTICLES MADE OF ARTIFICIAL FLOWERS, FOLIAGE OR FRUIT OF OTHER MATERIALS: OF JUTE 18% 15/11/2017
67029090 ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT AND PARTS THEREOF; ARTICLES MADE OF ARTIFICIAL FLOWERS, FOLIAGE OR FRUIT OF OTHER MATERIALS: OTHER 18% 15/11/2017
6703 HUMAN HAIR, DRESSED, THINNED, BLEACHED OR OTHERWISE WORKED; WOOL OR OTHER ANIMAL HAIR OR OTHER TEXTILE MATERIALS, PREPARED FOR USE IN MAKING WIGS OR THE LIKE 18% 15/11/2017
6703 HUMAN HAIR, DRESSED, THINNED, BLEACHED OR OTHERWISE WORKED; WOOL OR OTHER ANIMAL HAIR OR OTHER TEXTILE MATERIALS, PREPARED FOR USE IN MAKING WIGS OR THE LIKE 0% 01/07/2017
670300 HUMAN HAIR, DRESSED, THINNED, BLEACHED OR OTHERWISE WORKED; WOOL OR OTHER ANIMAL HAIR OR OTHER TEXTILE MATERIALS, PREPARED FOR USE IN MAKING WIGS OR THE LIKE 18% 15/11/2017
67030010 HUMAN 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 TEXTI 18% 15/11/2017
67030020 HUMAN 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 TEXTI 18% 15/11/2017
6704 WIGS, 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 18% 15/11/2017
67041100 WIGS, 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 WIGS 18% 15/11/2017
670419 OTHER 18% 15/11/2017
67041910 WIGS, 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 NETS 18% 15/11/2017
67041990 WIGS, 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: OTHER 18% 15/11/2017
670420 OF HUMAN HAIR 18% 15/11/2017
67042010 WIGS, 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: WIGS 18% 15/11/2017
67042020 WIGS, 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 NETS 18% 15/11/2017
67042090 WIGS, 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: OTHER 18% 15/11/2017
67049000 WIGS, 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 MATERIALS 18% 15/11/2017

 

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