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Chapter 67 - Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

Notes
1. This Chapter does not cover:
  • (a) straining cloth of human hair (heading 5911);
  • (b) floral motifs of lace, of embroidery or other textile fabric (Section XI);
  • (c) footwear (Chapter 64);
  • (d) headgear or hair-nets (Chapter 65);
  • (e) toys, sports requisites or carnival articles (Chapter 95); or
  • (f) feather dusters, powder-puffs or hair sieves (Chapter 96).
2. Heading 6701 does not cover:
  • (a) articles in which feathers or down constitute only filling or padding (for example, bedding of heading 9404);
  • (b) articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or
  • (c) artificial flowers or foliage or parts thereof or made up articles of heading 6702.
3. Heading 6702 does not cover:
  • (a) articles of glass (Chapter 70);
  • (b) artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods.
GST Rates of Goods
Chapter HeadingDescriptionRate of GSTScheduleSr.No
6701Skins 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)5%I175
6702Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit28%IV66
6703Wool or other animal hair or other textile materials, prepared for use in making wigs or the like28%IV67
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 included28%IV68
6702Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit **18%III177A
6703Wool or other animal hair or other textile materials, prepared for use in making wigs or the like18%III177B
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 included18%III177C
6703Human hair, dressed, thinned, bleached or otherwise worked 0%-134
Other Exemptions
DescriptionNotification
Exemption from Registration _ small Taxpayers having turnover below threshold limitNotification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old SchemeNotification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New SchemeNotification 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. 32017-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 CSDNotification 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 ExporterNotification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutionsNotification No. 45/2017-C.T. (Rate), dated 14-11-2017