--- title: "4303 HSN Code | HSN Code for Fur apparel and accessories in India" description: "Know more about 4303 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4303 covering Fur apparel and accessories." canonical: "https://busy.in/hsn/sub-chapter-4303/" --- # HSN Sub-chapter 4303: Fur apparel and accessories Articles of apparel, clothing accessories and other articles of furskin Part of [Chapter 43: Furskins and Artificial Fur; Manufactures Thereof](https://busy.in/hsn/chapter-43/). - Current GST rate: 18% - Earlier GST rate: 18% ## HSN codes | Code | Title | | --- | --- | | 43031010 | [Wild Animal Apparel (Protected)](https://busy.in/hsn/hsn-43031010/) | | 43031020 | [CITES-Covered Animal Accessories](https://busy.in/hsn/hsn-43031020/) | | 43031090 | [Apparel accessories](https://busy.in/hsn/hsn-43031090/) | | 43039010 | [Wild Animal Products Under Wildlife Protection Act, 1972](https://busy.in/hsn/hsn-43039010/) | | 43039020 | [CITES Animal Products](https://busy.in/hsn/hsn-43039020/) | | 43039090 | [Articles of Furskin and Accessories \| Other](https://busy.in/hsn/hsn-43039090/) | ## Frequently asked questions ### What products are classified under HSN 4303 It includes Fur apparel and accessories ### What are the e‑way bill and e‑invoice points while moving Fur apparel and accessories? Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself. ### Does packaging or branding change how GST applies to Fur apparel and accessories? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Fur apparel and accessories is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment. ### How do I bill a kit or combo that includes Fur apparel and accessories? Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly. ### If I repair and return Fur apparel and accessories, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ### Can reverse charge ever apply to transactions involving Fur apparel and accessories? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Fur apparel and accessories are forward charge. Check the current notifications for any special cases before deciding. ### How should I document Fur apparel and accessories sent for job work? Use a delivery challan for sending Fur apparel and accessories to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN. ## India's trade performance: HSN Sub-Chapter 4303 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹60 Cr (−38.55% YoY) — 0.0016% of India's total exports - Imports: ₹2 Cr (−2.51% YoY) — 0.0000% of India's total imports - Trade balance: ₹57 Cr (Surplus); surplus rank #428 of 1233 sub-chapters - Share of Chapter 43: 97.56% of its exports; import side 4.27% - Rank within Chapter 43: #1 of 4 by export value; import-side #4 ### Key metrics - Export CAGR: -4.64% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #890 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +70.98% in FY 2021-22 - Contribution to Ch. 43: 97.56% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 4303 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 Ch. 43 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 43 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 79.29 | 0.0035% | — | 87.61% | 1.04 | 0.0000% | — | 2.15% | +78.25 | #752 | | FY 2019-20 | 86.48 | 0.0039% | +9.07% | 96.29% | < ₹1 Crore | 0.0000% | −79.81% | 0.44% | +86.27 | #751 | | FY 2020-21 | 103.79 | 0.0048% | +20.02% | 99.48% | < ₹1 Crore | 0.0000% | +14.29% | 0.79% | +103.55 | #712 | | FY 2021-22 | 177.46 | 0.0057% | +70.98% | 99.55% | < ₹1 Crore | 0.0000% | +62.50% | 0.97% | +177.07 | #686 | | FY 2022-23 | 117.72 | 0.0033% | −33.66% | 99.18% | < ₹1 Crore | 0.0000% | +66.67% | 1.36% | +117.07 | #781 | | FY 2023-24 | 97.01 | 0.0027% | −17.59% | 98.80% | 2.39 | 0.0000% | +267.69% | 4.64% | +94.62 | #808 | | FY 2024-25 | 59.61 | 0.0016% | −38.55% | 97.56% | 2.33 | 0.0000% | −2.51% | 4.27% | +57.28 | #890 | - CAGR (7-year): exports -4.64%/yr, imports 14.39%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 4303 export-import analysis ### Export decline: -4.64% CAGR over 7 years India's exports under HSN Sub-Chapter 4303 have declined at a compound annual rate of -4.64% over 7 fiscal years, falling from ₹79.29 Crore in FY 2018-19 to ₹59.61 Crore in FY 2024-25. ### HSN Sub-Chapter 4303 ranked #890 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 4303 ranks #890 out of 1233 sub-chapters by total export value. Within Chapter 43, it ranks #1 of 4. By trade surplus, it ranks #428 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 4303 exports The strongest single-year export movement for HSN Sub-Chapter 4303 was recorded in FY 2021-22, when exports surged by 70.98% over the prior year. ### India maintains a trade surplus of ₹57.28 Crore in HSN Sub-Chapter 4303 goods In FY 2024-25, India's exports of ₹59.61 Cr exceeded imports of ₹2.33 Cr, resulting in a trade surplus of ₹57.28 Crore — ranking #428 of 1233 by surplus magnitude. ### Import growth of 14.39% CAGR signals rising demand for Fur apparel and accessories India's imports under HSN Sub-Chapter 4303 have grown at 14.39% CAGR, reaching ₹2.33 Crore in FY 2024-25. ### HSN Sub-Chapter 4303 contributes 97.56% of Chapter 43 exports — ranked #1 Among the 4 sub-chapters under Chapter 43, HSN Sub-Chapter 4303 ranks #1 by export value — accounting for 97.56% of the chapter's total exports in FY 2024-25. On the import side, it holds 4.27% share (rank #4). ## Related Sub-Chapters in Chapter 43 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Sub-Chapter 4303: Fur apparel and accessories (this hsn sub-chapter) | ₹60 Cr | | #2 | [HSN Sub-Chapter 4302: Tanned furskins, unassembled](https://busy.in/hsn/sub-chapter-4302/) | < ₹1 Crore | | #3 | [HSN Sub-Chapter 4304: Artificial fur](https://busy.in/hsn/sub-chapter-4304/) | < ₹1 Crore | | — | [HSN Sub-Chapter 4301: Raw furskins for furriers](https://busy.in/hsn/sub-chapter-4301/) | Nil | ## Other sub-chapters | Code | Title | | --- | --- | | 4301 | [Raw furskins for furriers](https://busy.in/hsn/sub-chapter-4301/) | | 4302 | [Tanned furskins, unassembled](https://busy.in/hsn/sub-chapter-4302/) | | 4304 | [Artificial fur](https://busy.in/hsn/sub-chapter-4304/) |