--- title: "4304 HSN Code | HSN Code for Artificial fur in India" description: "Know more about 4304 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4304 covering Artificial fur." canonical: "https://busy.in/hsn/sub-chapter-4304/" --- # HSN Sub-chapter 4304: Artificial fur Artificial fur and articles thereof 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 | | --- | --- | | 43040011 | [Artificial Fur Trimmings](https://busy.in/hsn/hsn-43040011/) | | 43040019 | [Artificial fur](https://busy.in/hsn/hsn-43040019/) | | 43040020 | [Artificial fur: Other articles](https://busy.in/hsn/hsn-43040020/) | ## Frequently asked questions ### What products are classified under HSN 4304 It includes Artificial fur ### What should my invoice and records include for Artificial fur? Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail. ### Any special steps when selling Artificial fur through an e‑commerce platform? Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns. ### How should I document Artificial fur sent for job work? Use a delivery challan for sending Artificial fur 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. ### Any import/export nuance for Artificial fur? Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE. ### Do spares or accessories of Artificial fur follow the same HSN? Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice. ### If I repair and return Artificial fur, 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. ## India's trade performance: HSN Sub-Chapter 4304 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+100.00% YoY) — 0.0000% of India's total exports - Imports: ₹4 Cr (+21.90% YoY) — 0.0001% of India's total imports - Trade balance: −₹3 Cr (Deficit); surplus rank #552 of 1233 sub-chapters - Share of Chapter 43: 0.82% of its exports; import side 6.84% - Rank within Chapter 43: #3 of 4 by export value; import-side #3 ### Key metrics - Export CAGR: -32.72% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1154 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +1,433.33% in FY 2021-22 - Contribution to Ch. 43: 0.82% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 4304 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 | 5.39 | 0.0002% | — | 5.96% | 5.11 | 0.0001% | — | 10.56% | +0.28 | #1050 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −85.34% | 0.88% | 5.04 | 0.0002% | −1.37% | 10.64% | −4.25 | #1136 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −96.20% | 0.03% | 2.66 | 0.0001% | −47.22% | 8.74% | −2.63 | #1190 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +1,433.33% | 0.26% | 5.36 | 0.0001% | +101.50% | 13.36% | −4.90 | #1152 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −15.22% | 0.33% | 6.77 | 0.0001% | +26.31% | 14.12% | −6.38 | #1159 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −35.90% | 0.25% | 3.06 | 0.0001% | −54.80% | 5.94% | −2.81 | #1176 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +100.00% | 0.82% | 3.73 | 0.0001% | +21.90% | 6.84% | −3.23 | #1154 | - CAGR (7-year): exports -32.72%/yr, imports -5.11%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 4304 export-import analysis ### Export decline: -32.72% CAGR over 7 years India's exports under HSN Sub-Chapter 4304 have declined at a compound annual rate of -32.72% over 7 fiscal years, falling from ₹5.39 Crore in FY 2018-19 to ₹0.50 Crore in FY 2024-25. ### HSN Sub-Chapter 4304 ranked #1154 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 4304 ranks #1154 out of 1233 sub-chapters by total export value. Within Chapter 43, it ranks #3 of 4. By trade surplus, it ranks #552 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 4304 exports The strongest single-year export movement for HSN Sub-Chapter 4304 was recorded in FY 2021-22, when exports surged by 1,433.33% over the prior year. ### India records a trade deficit of ₹3.23 Crore in HSN Sub-Chapter 4304 goods In FY 2024-25, India's imports of ₹3.73 Cr exceeded exports of ₹0.50 Cr, resulting in a trade deficit of ₹3.23 Crore — ranking #552 of 1233 by surplus magnitude. ### Import growth of -5.11% CAGR signals stable import dependency for Artificial fur India's imports under HSN Sub-Chapter 4304 have grown at -5.11% CAGR, reaching ₹3.73 Crore in FY 2024-25. ### HSN Sub-Chapter 4304 contributes 0.82% of Chapter 43 exports — ranked #3 Among the 4 sub-chapters under Chapter 43, HSN Sub-Chapter 4304 ranks #3 by export value — accounting for 0.82% of the chapter's total exports in FY 2024-25. On the import side, it holds 6.84% share (rank #3). ## 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](https://busy.in/hsn/sub-chapter-4303/) | ₹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 (this hsn sub-chapter) | < ₹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/) | | 4303 | [Fur apparel and accessories](https://busy.in/hsn/sub-chapter-4303/) |