HSN Code and GST on Artificial Flowers and Hair - HSN Chapter 67

GST on Artificial flowers and Hair was fixed by the GST Council in India. In this article, let us look at the HSN code and GST rate for articles made of prepared feathers and or of down, artificial flowers, articles of human hair which fall under chapter 67 of HSN Code. This Chapter does not cover:

Straining cloth of human hair (heading 5911);
Floral motifs of lace, of embroidery or other textile fabric (Section XI);
Footwear (Chapter 64);
Headgear or hair-nets (Chapter 65);
Toys, sports requisites or carnival articles (Chapter 95); or
Feather dusters, powder-puffs or hair sleeves (Chapter 96)

Heading 6701 does not cover:

Articles in which feathers or down constitute only filling or padding (for example bedding of heading 9404);
Articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or
Artificial flowers or foliage or parts thereof or made up articles of heading 6702.

Heading 6702 does not cover:

Articles of glass (Chapter 70); or
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.

Click here to read on HSN Code and GST on Flowers, Plants, Trees and Shrubs

HSN Code	HSN Item Description	Policy	Policy Conditions	GST Rate in Percentage
6701	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)
6701 00	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):
6701 00 10	Feather dusters	Free		12
6701 00 90	Other	Free	Import subject to Wild Life (Protection) Act, 1972 (as amended from time to time ) and CITES.	12
6702	ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT AND PARTS THEREOF; ARTICLES MADE OF ARTIFICIAL FLOWERS, FOLIAGE OR FRUIT
6702 10	Of plastics:
6702 10 10	Decorative plants	Free		12
6702 10 90	Other	Free		12

6702 90	Of other materials:
6702 90 10	Of jute	Free		12
6702 90 90	Other	Free		12

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
6703 00	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:
6703 00 10	Human hair, dressed, thinned, bleached or otherwise worked	Free		0
6703 00 20	Wool or other animal hair or other textile materials, prepared for use in making wigs or the like	Free		0

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:
6704 11 00	Complete wigs	Free		18

6704 19	Other:
6704 19 10	Hairnets	Free		18
6704 19 90	Other	Free		18

6704 20	Of human hair:
6704 20 10	Wigs	Free		18
6704 20 20	Hairnets	Free		18
6704 20 90	Other	Free		18

6704 90 00	Of other materials	Free		18

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Disclaimer: This article has been updated as of 26/02/2020. Track this page for more updates on HSN Code and GST on Artificial Flowers and Hair - HSN Chapter 67

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Frequently Asked Questions

Common questions about HSN Code & GST Rates for Artificial Flowers & Hair in India.

The HSN code for artificial flowers made of plastic is 6702 10. Under this code, decorative plants made of plastic are classified under 6702 10 10 and attract a GST rate of 12%. Other artificial flowers made of plastic fall under 6702 10 90 and also attract a GST rate of 12%.

According to the HSN code 6701 00 10, feather dusters are classified under this code and attract a GST rate of 12%.

Yes, the import of articles made of feathers or down, classified under HSN code 6701 00 90, is subject to the Wild Life (Protection) Act, 1972 (as amended from time to time) and CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora).

Artificial flowers made of jute are classified under HSN code 6702 90 10 and attract a GST rate of 12%.

As per HSN code 6703 00 10, human hair that is dressed, thinned, bleached, or otherwise worked attracts a GST rate of 0%.

Yes, complete wigs made of synthetic textile materials are classified under HSN code 6704 11 00 and attract a GST rate of 18%.

Hairnets made of human hair are classified under HSN code 6704 20 20 and attract a GST rate of 18%.

Yes, heading 6702 does not cover articles of artificial flowers, foliage, or fruit obtained in one piece by molding, forging, carving, stamping, or other similar processes, or consisting of parts assembled in a manner other than binding, gluing, fitting into one another, or similar methods.

According to HSN code 6703 00 20, wool or other animal hair prepared for use in making wigs or similar articles attracts a GST rate of 0%.

Yes, HSN code 6704 20 90 covers articles of human hair other than wigs, hairnets, or worked hair, and these articles attract a GST rate of 18%.