Chapter 43 - Fur skins and artificial fur; manufactures thereof

Notes

Throughout this Schedule reference to "furskins", other than to raw furskins of heading 4301 apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.
This Chapter does not cover:
1. birdskins or parts of birdskins, with their feathers or down (heading 0505 or 6701);
2. raw hides or skins, with the hair or wool on, of Chapter 41 [See Note 1(c) to that Chapter];
3. gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur (heading 4203);
4. articles of Chapter 64;
5. headgear or parts thereof of Chapter 65; or
6. articles of Chapter 95 (for example, toys, games, sports requisites).
Heading 4303 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.
Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 4303 or 4304, as the case may be.
Throughout this Schedule, the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 5801 or 6001).

GST Rates of Goods

Chapter Heading	Description	Rate of GST	Schedule	Sr.No
4301	Raw 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.	18%	III	131
4302	Tanned 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	18%	III	132
4303	Articles of apparel, clothing accessories and other articles of furskin	28%	IV	56
4304	Artificial fur and articles thereof	18%	III	133
4303	Articles of apparel. clothing accessories and other articles of furskin	18%	III	132A
4304	Artificial fur other than articles thereof	18%	III	133<sup>1</sup>
4304	Articles of artificial fur	28%	IV	57<sup>2</sup>
4304	Artificial fur and articles thereof	18%	III	133

Other Exemptions

Description	Notification
Exemption from Registration - Small Taxpayers having turnover below threshold limit	Notification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old Scheme	Notification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New Scheme	Notification No. 14/2019-C.T., dated 7-3-2019
Scheme to Pay GST 0 6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.	Notification No. 2/2019-C.T. (Rate), dated 7-3-2019
Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.	Notification No. 3/2017-Central Tax (Rate), dated 28-6-2017]
Exemption to Goods Supplied to CSD by way of Refund	Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017.
Exemption to goods supplied by CSD	Notification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017
United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received.	Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017
Reduced GST on Supply of Goods to Exporter	Notification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutions	Notification No. 45/2017-C.T. (Rate), dated 14-11-2017
Concessional GST on Specified Handicraft	Notification No. 21/2018-C.T. (Rate), dated 26-7-2018

Departmental Clarifications / Case Law

Artificial Fur

Artificial Fur — Artificial Fur Classifiable under Chapter heading 4301.00 and not under 6001.00 — Hindco Rotatron Pvt. Ltd v Collector, 1994 (69) ELT 33 (Tribunal)

Dressed Fur Skin

Dressed Fur Skin - The fresh slaughtered skin lambs have been dressed with oil and revenue has not explained as to why it is dressed with oil. The raw skins are required to be dressed to prevent it from deterioration and decay. It is not the process of manufacture for conversion of fur skin of lamb into a manufactured fur skin of Iamb by the process of tanning, etc. Goods not classifiable under 4301.00- Commissioner v Forward Leather Company, 2003 (156) ELT 657 (Tn. - Chennai).