HSN Chapter 67: Artificial Flowers, Feathers & Human Hair GST Rates 2026
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Mixed Impact Under GST 2.0 (Effective September 22, 2025):
Under GST 2.0 continuing through 2026, Chapter 67 (artificial flowers, feathers, human hair articles) follows a TWO-SLAB taxation structure. Artificial flowers have moved from 12% to 18% GST under rationalization, while prepared human hair continues to enjoy NIL/0% GST recognizing its importance for cancer patients and medical purposes. Wigs and hair extensions remain at 18% GST as fashion/cosmetic accessories.
GST Rates for Chapter 67 (Current as of 2026):
- 🔴 Feather Articles & Dusters: 18% GST ↑ WAS 12%
- 🔴 Artificial Flowers (ALL Types): 18% GST ↑ WAS 12%
- 🔴 Decorative Plastic Plants: 18% GST ↑ WAS 12%
- 🟢 Prepared Human Hair: NIL/0% GST (Unchanged - Medical/Social Need)
- 🔴 Wigs & False Beards: 18% GST (Unchanged)
- 🔴 Hair Extensions & Hairpieces: 18% GST (Unchanged)
⚠️ What Changed Under GST 2.0:
- 🔴 Artificial Flowers: 12% → 18% GST (decorative items reclassified)
- 🔴 Feather Dusters: 12% → 18% GST (cleaning accessories rationalized)
- 🔴 Decorative Plants: 12% → 18% GST (home décor segment)
- ✅ Prepared Human Hair: Continues at 0% GST (medical/social support)
- ✅ Wigs/Extensions: Continues at 18% GST (cosmetic accessories)
- 📊 Two-Slab System: Clear 0% or 18% structure (no 12% confusion)
HSN Chapter 67 encompasses prepared feathers and down and articles made of feathers or of down (including feather dusters, decorative feathers, skins of birds with feathers), artificial flowers, foliage and fruit and parts thereof (made of plastics, jute, textile, or other materials), human hair (dressed, thinned, bleached or otherwise worked), and articles of human hair (including wigs, false beards, eyebrows, eyelashes, switches, hair extensions, hairnets, and similar articles of human or animal hair or textile materials). This chapter excludes straining cloth of human hair (Chapter 59), textile floral motifs (Section XI), feather-filled bedding (Chapter 94), toy/carnival articles (Chapter 95), and feather dusters (Chapter 96 under some classifications).
Under GST 2.0 effective September 22, 2025 and continuing through 2026, Chapter 67 follows a pragmatic TWO-TIER approach: artificial flowers and decorative feather articles have moved from 12% to 18% GST under rationalization (recognizing them as non-essential home décor/fashion items), while prepared human hair continues at NIL/0% GST to support cancer patients, alopecia sufferers, and those with medical hair loss. Wigs and hair extensions remain at 18% GST as cosmetic accessories. This structure balances revenue needs with social welfare considerations.
⚙️ GST 2026 Rate Structure for Chapter 67
🎯 GST 2.0 Two-Slab Structure (Effective Sept 22, 2025)
1. Feather Articles (HSN 6701) - STANDARD RATE:
- 🔴 18% GST: Feather dusters and other feather articles ↑ WAS 12%
- Decorative feathers, bird skins with feathers - all 18%
2. Artificial Flowers (HSN 6702) - STANDARD RATE:
- 🔴 18% GST: ALL artificial flowers and decorative plants ↑ WAS 12%
- Plastic, jute, textile, or other material flowers - uniform 18%
3. Prepared Human Hair (HSN 6703) - EXEMPTED:
- 🟢 NIL/0% GST: Human hair (dressed, thinned, bleached) - Medical/social support
- 🔴 18% GST: Wool/animal hair for wigs - Fashion/cosmetic use
4. Wigs & Hair Articles (HSN 6704) - STANDARD RATE:
- 🔴 18% GST: Wigs, false beards, hair extensions, hairnets (all materials)
- Cosmetic/fashion accessories - standard taxation
📊 Old vs New GST Comparison:
| Product Category | Old GST (Before Sept 2025) | New GST (After Sept 22, 2025) | Impact |
|---|---|---|---|
| Feather dusters | 12% | 18% | ↑ Cleaning accessories rationalized |
| Artificial flowers (plastic) | 12% | 18% | ↑ Home décor item standard rate |
| Decorative plants | 12% | 18% | ↑ Rationalized to 18% |
| Prepared human hair | NIL/0% | NIL/0% | ✅ Unchanged (medical support) |
| Wigs (all types) | 18% | 18% | Unchanged |
| Hair extensions | 18% | 18% | Unchanged |
🎯 Why Prepared Human Hair Remains at 0% GST:
- 💚 Cancer Patients: Chemotherapy-induced hair loss requires affordable wigs
- 💚 Alopecia Sufferers: Medical condition causing hair loss needs support
- 💚 Social Dignity: Affordable human hair helps maintain self-esteem
- 💚 Medical Necessity: Recognized as healthcare-related item, not fashion
- 💚 Differentiation: Prepared hair (0%) vs finished wigs (18%) - wise policy distinction
🪶 Prepared Feathers & Articles (HSN 6701)
HSN 6701 - Skins, Feathers, Down & Articles Thereof
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6701 00 10 | Feather dusters | 18% ↑ WAS 12% | Cleaning feather dusters |
| 6701 00 90 | Other (skins, feathers, down, and articles thereof) | 18% ↑ WAS 12% | Decorative feathers, bird skins, down articles |
🪶 Feather Articles GST Change:
- 🔴 Feather dusters: 12% → 18% GST
- 🔴 Decorative feathers: 12% → 18% GST
- 📊 Rationale: Cleaning and decorative accessories rationalized to standard 18% under two-slab system
- ⚠️ Note: Excludes raw feathers (Chapter 05) and feather-filled bedding (Chapter 94)
🌸 Artificial Flowers & Decorative Plants (HSN 6702)
🌺 Artificial Flowers GST Increased to 18%
ALL types of artificial flowers, foliage, fruit, and decorative plants (plastic, jute, textile, or other materials) NOW attract 18% GST (previously 12%) under GST 2.0 rationalization, recognizing them as non-essential home décor items.
HSN 6702 - Artificial Flowers, Foliage & Fruit
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6702 10 10 | Decorative plants (of plastics) | 18% ↑ WAS 12% | Plastic decorative plants, indoor/outdoor plastic plants |
| 6702 10 90 | Other artificial flowers (of plastics) | 18% ↑ WAS 12% | Plastic flowers, bouquets, garlands, wreaths |
| 6702 90 10 | Artificial flowers (of jute) | 18% ↑ WAS 12% | Jute flowers, eco-friendly artificial flowers |
| 6702 90 90 | Other artificial flowers (of other materials) | 18% ↑ WAS 12% | Fabric, paper, silk, foam flowers; artificial fruits |
💰 Artificial Flower Price Impact:
| Product | Price | Old GST (12%) | New GST (18%) | Difference |
|---|---|---|---|---|
| Plastic flower bouquet | ₹500 | ₹60 | ₹90 | +₹30 |
| Decorative plant | ₹1,000 | ₹120 | ₹180 | +₹60 |
| Artificial flower garland | ₹300 | ₹36 | ₹54 | +₹18 |
Note: Home décor items reclassified to 18% under GST 2.0 rationalization policy.
💈 Prepared Human Hair (HSN 6703)
💚 Human Hair Continues at NIL/0% GST - Medical/Social Support
Prepared human hair (dressed, thinned, bleached or otherwise worked) continues to attract NIL/0% GST, supporting cancer patients, alopecia sufferers, and those with medical hair loss. This compassionate taxation recognizes human hair as a medical/social necessity, not a fashion item.
HSN 6703 - Prepared Human Hair & Other Hair Materials
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6703 00 10 | Human hair, dressed, thinned, bleached or otherwise worked | NIL/0% | Processed human hair for wigs, extensions (raw material) |
| 6703 00 20 | Wool or other animal hair or other textile materials, prepared for use in making wigs or the like | 18% | Synthetic fibers, animal hair for wig-making |
💡 Important Distinction - Human Hair GST:
- 🟢 Prepared human hair (raw material): NIL/0% GST
- 🔴 Finished wigs (made from human hair): 18% GST
- 🎯 Policy Logic: Raw material (0%) supports affordable wig manufacturing; finished wigs (18%) as cosmetic products
- 💚 Medical Use: Cancer/alopecia patients can source affordable human hair for custom wigs
- 🔴 Synthetic/Animal Hair: 18% GST (not medical necessity)
💇 Wigs, False Beards & Hair Articles (HSN 6704)
HSN 6704 - Wigs & Other Hair Articles
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6704 11 00 | Complete wigs (of synthetic textile materials) | 18% | Synthetic hair wigs, fashion wigs |
| 6704 19 10 | Hairnets (of synthetic textile materials) | 18% | Synthetic hairnets for hygiene/styling |
| 6704 19 90 | Other (false beards, eyebrows, eyelashes, etc. - synthetic) | 18% | False beards, eyebrows, eyelashes, hair pieces |
| 6704 20 10 | Wigs (of human hair) | 18% | Natural human hair wigs, medical wigs |
| 6704 20 20 | Hairnets (of human hair) | 18% | Human hair hairnets |
| 6704 20 90 | Other (hair extensions, switches, etc. - human hair) | 18% | Hair extensions, clip-ins, ponytail extensions |
| 6704 90 00 | Of other materials | 18% | Animal hair wigs, other material hair articles |
💇 Wig & Hair Extension GST - Unchanged at 18%:
- 🔴 ALL wigs: 18% GST (human hair, synthetic, animal hair)
- 🔴 Hair extensions: 18% GST (all types)
- 🔴 False beards/eyebrows: 18% GST (cosmetic accessories)
- 🔴 Hairnets: 18% GST (styling/hygiene products)
- 📊 No Change: Wigs remained at 18% under GST 2.0 (already at standard rate)
📋 GST 2026 Compliance Points for Chapter 67
🌸 Artificial Flower Dealers
- ALL artificial flowers: FLAT 18% GST
- Plastic, jute, fabric - uniform 18%
- Increased from 12% to 18%
- Home décor segment rationalization
- ITC available on purchases
💇 Wig & Extension Retailers
- Wigs (all types): 18% GST
- Hair extensions: 18% GST
- Human hair vs synthetic - same 18%
- No GST rate change (continues 18%)
- Fashion/cosmetic product taxation
💈 Human Hair Traders
- Prepared human hair: NIL/0% GST
- Raw material for wig-making
- Medical/social welfare support
- Finished wigs: 18% GST (separate)
- Important distinction for compliance
🪶 Feather Product Dealers
- Feather dusters: 18% GST
- Decorative feathers: 18% GST
- Increased from 12% to 18%
- Cleaning/decorative accessories
- Standard rate under GST 2.0
🎯 GST 2026 Sector Impact Analysis
Impact of GST 2.0 on Chapter 67 Sectors
- 🌸 Artificial Flowers: 12%→18% = Costlier home décor (rationalized as non-essential)
- 🪶 Feather Products: 12%→18% = Higher cleaning accessory costs
- 💚 Prepared Human Hair: Continues at 0% = Medical/social support unchanged
- 💇 Wigs/Extensions: Unchanged 18% = Cosmetic product standard rate
- 📊 Two-Slab Clarity: 0% (medical) or 18% (non-essential) - simple structure
Why This GST Structure Makes Sense
- 💚 Medical Compassion: 0% GST on prepared human hair supports cancer patients
- 🎯 Revenue Rationalization: Non-essential décor (artificial flowers) at 18%
- ⚖️ Social Equity: Raw hair material (0%) vs finished fashion wigs (18%)
- 📈 Predictable Taxation: Clear 0% or 18% - no 12% mid-tier confusion
- 🏥 Healthcare Priority: Medical needs prioritized over decorative items
❓ Frequently Asked Questions (FAQs) - HSN Chapter 67
Answer: ALL artificial flowers (HSN 6702) attract UNIFORM 18% GST (increased from 12%).
This includes:
- 🌸 Plastic flowers → 18% GST (Was 12%)
- 🌸 Decorative plants → 18% GST (Was 12%)
- 🌸 Jute flowers → 18% GST (Was 12%)
- 🌸 Fabric/silk flowers → 18% GST (Was 12%)
- 🌸 Artificial fruit → 18% GST (Was 12%)
Rationale: Home décor items rationalized to 18% under GST 2.0 two-slab system.
Answer: IMPORTANT DISTINCTION between prepared hair and finished wigs:
Prepared Human Hair (HSN 6703 00 10):
- 💚 NIL/0% GST - Raw material for wig-making
- Supports cancer patients and medical hair loss
Finished Wigs (HSN 6704):
- 🔴 18% GST - All wigs (human hair, synthetic, animal hair)
- Cosmetic/fashion accessory taxation
Policy Logic: Raw material (0%) enables affordable custom wigs; finished fashion wigs (18%) as cosmetic products.
Answer: Artificial flower GST increased from 12% to 18% on September 22, 2025 under GST 2.0 reforms.
Timeline:
- Before Sept 22, 2025: Artificial flowers = 12% GST
- After Sept 22, 2025: Artificial flowers = 18% GST
- 2026 onwards: Continues at 18% GST
This aligns with GST 2.0 policy of abolishing 12% slab and rationalizing non-essential items to 18%.
Answer: This distinction reflects compassionate taxation policy:
Prepared Human Hair (0% GST):
- 💚 Raw material for wig-making
- 💚 Supports cancer patients needing affordable custom wigs
- 💚 Helps alopecia and medical hair loss sufferers
- 💚 Social welfare consideration - medical necessity
Finished Wigs (18% GST):
- 🔴 Ready-made cosmetic/fashion product
- 🔴 Includes manufacturing value-addition
- 🔴 Standard rate for cosmetic accessories
This allows affordable access to raw material while taxing finished fashion products appropriately.
Answer: ALL hair extensions and cosmetic hair articles attract 18% GST.
- 💇 Hair extensions (human hair) → 18% GST
- 💇 Hair extensions (synthetic) → 18% GST
- 💇 False eyelashes → 18% GST
- 💇 False eyebrows → 18% GST
- 💇 False beards → 18% GST
- 💇 Clip-in hairpieces → 18% GST
These are cosmetic/fashion accessories, hence standard 18% rate.
Answer: Feather dusters (HSN 6701 00 10) attract 18% GST (increased from 12%).
- 🪶 Feather dusters → 18% GST (Was 12%)
- 🪶 Decorative feathers → 18% GST (Was 12%)
Cleaning and decorative accessories rationalized to 18% under GST 2.0 two-slab system.
Answer: NO - ALL wigs attract UNIFORM 18% GST regardless of material.
- ✅ Human hair wigs → 18% GST
- ✅ Synthetic hair wigs → 18% GST
- ✅ Animal hair wigs → 18% GST
- ✅ Mixed material wigs → 18% GST
Single flat rate simplifies compliance for wig retailers and manufacturers.
Answer: Yes! Registered artificial flower retailers can claim full Input Tax Credit (ITC) on 18% GST paid on purchases.
Example:
- Buy artificial flowers at 18% GST → Claim 18% ITC
- Sell artificial flowers at 18% GST → Charge 18% output GST
- Pay only net GST difference to government
Answer: You pay ₹60 more under new 18% GST rate.
Calculation:
- OLD (12% GST): ₹1,000 + ₹120 = ₹1,120
- NEW (18% GST): ₹1,000 + ₹180 = ₹1,180
- Difference: ₹180 - ₹120 = +₹60 extra
That's 50% higher GST burden on artificial flowers.
Answer: YES - HUGE difference in GST rates!
- 🌹 Fresh Natural Flowers: NIL/0% or 5% GST (depending on processing/packaging)
- 🌸 Artificial Flowers: 18% GST (home décor item)
Rationale: Fresh flowers are agricultural produce (essential/natural), while artificial flowers are manufactured home décor items (non-essential).
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