What products are classified under HSN 43023000 ?
It includes Whole skins and cuttings, assembled
HSN Code 43023000 represents Whole skins and cuttings, assembled under GST classification. This code helps businesses identify Whole skins and cuttings, assembled correctly for billing, taxation, and trade. With HSN Code 43023000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Whole skins and cuttings, assembled.
HSN Code 43023000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 43 | Furskins and artificial fur; manufactures thereof | 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 | Whole skins and pieces or cuttings thereof, assembled | 9% | 9% | 18% | 0% |
Description of goods
Whole skins and pieces or cuttings thereof, assembled
Chapter
43 – Furskins and artificial fur; manufactures thereof
Sub Chapter
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
Whole skins and cuttings, assembled does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Whole skins, with or without head, tail or paws, not assembled: Of mink | |
| 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 - whole skins, with or without head, tail or paws, not assembled:of lamb, the following : astrakhan, broad tail, caracul, persian and similar lamb, indian, chinese, mongolian or tibetan lamb | |
| Whole skins, with or without head, tail or paws, not assembled: Other: Calf skins, with hair on, tanned or dressed | |
| Whole skins, with or without head, tail or paws, not assembled: Other: Hides or skins of other bovine and equine animals with hair on, tanned or dressed | |
| Whole skins, with or without head, tail or paws, not assembled: Other: Goat (Common) and kid skins with hair on, tanned or dressed | |
| Whole skins, with or without head, tail or paws, not assembled: Other: Tiger-cat skins | |
| Whole skins, with or without head, tail or paws, not assembled: Other: Hides and skins of other animals with hair on, tanned or dressed | |
| Heads, tails, paws and other pieces or cuttings, not assembled |
Whole skins, with or without head, tail or paws, not assembled: Of mink
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 - whole skins, with or without head, tail or paws, not assembled:of lamb, the following : astrakhan, broad tail, caracul, persian and similar lamb, indian, chinese, mongolian or tibetan lamb
Whole skins, with or without head, tail or paws, not assembled: Other: Calf skins, with hair on, tanned or dressed
Whole skins, with or without head, tail or paws, not assembled: Other: Hides or skins of other bovine and equine animals with hair on, tanned or dressed
Whole skins, with or without head, tail or paws, not assembled: Other: Goat (Common) and kid skins with hair on, tanned or dressed
Whole skins, with or without head, tail or paws, not assembled: Other: Tiger-cat skins
Whole skins, with or without head, tail or paws, not assembled: Other: Hides and skins of other animals with hair on, tanned or dressed
Heads, tails, paws and other pieces or cuttings, not assembled
It includes Whole skins and cuttings, assembled
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Whole skins and cuttings, assembled; Nil for exempt items if applicable).
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 43023000, Whole skins and cuttings, assembled attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.