--- title: "HSN Code for Other Cosmetic Accessories | HSN 67041990 GST Rate" description: "Find HSN and GST Rates for 67041990 related to Other Cosmetic Accessories with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-67041990/" --- # HSN Code 67041990: Other Cosmetic Accessories - [Section 12: Guide to HSN Section 12](https://busy.in/hsn/section-12/) - [Chapter 67: Prepared Feathers & Artificial Flowers](https://busy.in/hsn/chapter-67/) - [Sub-chapter 6704: Wigs & hair-related articles](https://busy.in/hsn/sub-chapter-6704/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Of synthetic textile materials : Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 67041990 ? It includes Other Articles of Human Hair ### Does packaging or labelling change the GST for Other Cosmetic Accessories? 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. ### How should mixed supplies be billed when Other Cosmetic Accessories is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Cosmetic Accessories; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Other Cosmetic Accessories? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Other Cosmetic Accessories? 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. ### Any common misclassification issue with Other Cosmetic Accessories? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 67041990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹20 Cr (−24.17% YoY) — 0.0005% of India's total exports - Imports: ₹5 Cr (−30.92% YoY) — 0.0001% of India's total imports - Trade balance: ₹15 Cr (Surplus); surplus rank #3054 of 12657 HSN codes - Share of Sub-Chapter 6704: 65.06% of its exports; import side 22.07% - Rank within Sub-Chapter 6704: #1 of 7 by export value; import-side #3 ### Key metrics - Export CAGR: 58.71% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4877 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +356.17% in FY 2022-23 - Contribution to Sub-Ch. 6704: 65.06% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 67041990 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 6704 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6704 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1.25 | 0.0001% | — | 21.74% | 1.55 | 0.0000% | — | 8.41% | −0.30 | #7415 | | FY 2019-20 | 1.57 | 0.0001% | +25.60% | 13.83% | 2.72 | 0.0001% | +75.48% | 13.79% | −1.15 | #7180 | | FY 2020-21 | 1.26 | 0.0001% | −19.75% | 16.15% | 2.13 | 0.0001% | −21.69% | 19.74% | −0.87 | #7454 | | FY 2021-22 | 2.35 | 0.0001% | +86.51% | 22.17% | 8.29 | 0.0002% | +289.20% | 42.00% | −5.94 | #7157 | | FY 2022-23 | 10.72 | 0.0003% | +356.17% | 47.69% | 9.72 | 0.0002% | +17.25% | 37.82% | +1.00 | #5542 | | FY 2023-24 | 26.35 | 0.0007% | +145.80% | 46.35% | 7.86 | 0.0001% | −19.14% | 8.65% | +18.49 | #4400 | | FY 2024-25 | 19.98 | 0.0005% | −24.17% | 65.06% | 5.43 | 0.0001% | −30.92% | 22.07% | +14.55 | #4877 | - CAGR (7-year): exports 58.71%/yr, imports 23.24%/yr (consistently Surplus) ## Key trade insights: HSN Code 67041990 export-import analysis ### Consistent export growth: 58.71% CAGR over 7 years India's exports under HSN Code 67041990 have grown at a compound annual rate of 58.71% over 7 fiscal years, rising from ₹1.25 Crore in FY 2018-19 to ₹19.98 Crore in FY 2024-25. ### HSN Code 67041990 ranked #4877 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 67041990 ranks #4877 out of 12657 HSN codes by total export value. Within Sub-Chapter 6704, it ranks #1 of 7. By trade surplus, it ranks #3054 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 67041990 exports The strongest single-year export movement for HSN Code 67041990 was recorded in FY 2022-23, when exports surged by 356.17% over the prior year. ### India maintains a trade surplus of ₹14.55 Crore in HSN Code 67041990 goods In FY 2024-25, India's exports of ₹19.98 Cr exceeded imports of ₹5.43 Cr, resulting in a trade surplus of ₹14.55 Crore — ranking #3054 of 12657 by surplus magnitude. ### Import growth of 23.24% CAGR signals rising demand for Other Cosmetic Accessories India's imports under HSN Code 67041990 have grown at 23.24% CAGR, reaching ₹5.43 Crore in FY 2024-25. ### HSN Code 67041990 contributes 65.06% of Sub-Chapter 6704 exports — ranked #1 Among the 7 HSN codes under Sub-Chapter 6704, HSN Code 67041990 ranks #1 by export value — accounting for 65.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 22.07% share (rank #3). ## Related HSN Codes in Sub-Chapter 6704 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 67041990: Other Cosmetic Accessories (this hsn code) | ₹20 Cr | | #2 | [HSN Code 67042010: Wigs of Human Hair](https://busy.in/hsn/hsn-67042010/) | ₹6 Cr | | #3 | [HSN Code 67049000: Wigs and Hair Articles of Animal Hair or Textile Materials .](https://busy.in/hsn/hsn-67049000/) | ₹3 Cr | | #4 | [HSN Code 67042090: Other Articles of Human Hair](https://busy.in/hsn/hsn-67042090/) | ₹1 Cr | | #5 | [HSN Code 67041100: False Eyelashes and Eye Accessories](https://busy.in/hsn/hsn-67041100/) | < ₹1 Crore | | #6 | [HSN Code 67041910: False Nails and Nail Accessories](https://busy.in/hsn/hsn-67041910/) | < ₹1 Crore | | — | [HSN Code 67042020: Hair Nets of Human Hair](https://busy.in/hsn/hsn-67042020/) | Nil |