--- title: "6704 HSN Code | HSN Code for Wigs & hair-related articles in India" description: "Know more about 6704 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 6704 covering Wigs & hair-related articles." canonical: "https://busy.in/hsn/sub-chapter-6704/" --- # HSN Sub-chapter 6704: Wigs & hair-related articles Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included Part of [Chapter 67: Prepared Feathers & Artificial Flowers](https://busy.in/hsn/chapter-67/). - Current GST rate: 12% - Earlier GST rate: 12% ## HSN codes | Code | Title | | --- | --- | | 67041100 | [False Eyelashes and Eye Accessories](https://busy.in/hsn/hsn-67041100/) | | 67041910 | [False Nails and Nail Accessories](https://busy.in/hsn/hsn-67041910/) | | 67041990 | [Other Cosmetic Accessories](https://busy.in/hsn/hsn-67041990/) | | 67042010 | [Wigs of Human Hair](https://busy.in/hsn/hsn-67042010/) | | 67042020 | [Hair Nets of Human Hair](https://busy.in/hsn/hsn-67042020/) | | 67042090 | [Other Articles of Human Hair](https://busy.in/hsn/hsn-67042090/) | | 67049000 | [Wigs and Hair Articles of Animal Hair or Textile Materials .](https://busy.in/hsn/hsn-67049000/) | ## Frequently asked questions ### What products are classified under HSN 6704 It includes Wigs & hair-related articles ### Any special steps when selling Wigs & hair-related articles 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. ### Do spares or accessories of Wigs & hair-related articles 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. ### Does packaging or branding change how GST applies to Wigs & hair-related articles? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Wigs & hair-related articles 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. ### Can I claim ITC on inputs and services used for Wigs & hair-related articles? If your outward supply of Wigs & hair-related articles is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43. ### What are the e‑way bill and e‑invoice points while moving Wigs & hair-related articles? 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. ## India's trade performance: HSN Sub-Chapter 6704 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹31 Cr (−45.98% YoY) — 0.0008% of India's total exports - Imports: ₹25 Cr (−72.93% YoY) — 0.0004% of India's total imports - Trade balance: ₹6 Cr (Surplus); surplus rank #488 of 1233 sub-chapters - Share of Chapter 67: 0.60% of its exports; import side 8.41% - Rank within Chapter 67: #3 of 4 by export value; import-side #2 ### Key metrics - Export CAGR: 32.21% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #962 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +152.89% in FY 2023-24 - Contribution to Ch. 67: 0.60% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 6704 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. 67 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 67 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 5.75 | 0.0003% | — | 0.37% | 18.43 | 0.0005% | — | 10.31% | −12.68 | #1044 | | FY 2019-20 | 11.35 | 0.0005% | +97.39% | 0.61% | 19.73 | 0.0006% | +7.05% | 9.93% | −8.38 | #994 | | FY 2020-21 | 7.80 | 0.0004% | −31.28% | 0.28% | 10.79 | 0.0004% | −45.31% | 12.04% | −2.99 | #1012 | | FY 2021-22 | 10.60 | 0.0003% | +35.90% | 0.24% | 19.74 | 0.0004% | +82.95% | 10.99% | −9.14 | #1018 | | FY 2022-23 | 22.48 | 0.0006% | +112.08% | 0.55% | 25.70 | 0.0004% | +30.19% | 8.72% | −3.22 | #971 | | FY 2023-24 | 56.85 | 0.0016% | +152.89% | 1.17% | 90.86 | 0.0016% | +253.54% | 23.91% | −34.01 | #888 | | FY 2024-25 | 30.71 | 0.0008% | −45.98% | 0.60% | 24.60 | 0.0004% | −72.93% | 8.41% | +6.11 | #962 | - CAGR (7-year): exports 32.21%/yr, imports 4.93%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 6704 export-import analysis ### Consistent export growth: 32.21% CAGR over 7 years India's exports under HSN Sub-Chapter 6704 have grown at a compound annual rate of 32.21% over 7 fiscal years, rising from ₹5.75 Crore in FY 2018-19 to ₹30.71 Crore in FY 2024-25. ### HSN Sub-Chapter 6704 ranked #962 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 6704 ranks #962 out of 1233 sub-chapters by total export value. Within Chapter 67, it ranks #3 of 4. By trade surplus, it ranks #488 of 1233. ### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 6704 exports The strongest single-year export movement for HSN Sub-Chapter 6704 was recorded in FY 2023-24, when exports surged by 152.89% over the prior year. ### India maintains a trade surplus of ₹6.11 Crore in HSN Sub-Chapter 6704 goods In FY 2024-25, India's exports of ₹30.71 Cr exceeded imports of ₹24.60 Cr, resulting in a trade surplus of ₹6.11 Crore — ranking #488 of 1233 by surplus magnitude. ### Import growth of 4.93% CAGR signals stable import dependency for Wigs & hair-related articles India's imports under HSN Sub-Chapter 6704 have grown at 4.93% CAGR, reaching ₹24.60 Crore in FY 2024-25. ### HSN Sub-Chapter 6704 contributes 0.60% of Chapter 67 exports — ranked #3 Among the 4 sub-chapters under Chapter 67, HSN Sub-Chapter 6704 ranks #3 by export value — accounting for 0.60% of the chapter's total exports in FY 2024-25. On the import side, it holds 8.41% share (rank #2). ## Related Sub-Chapters in Chapter 67 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 6703: Processed human hair products](https://busy.in/hsn/sub-chapter-6703/) | ₹4,990 Cr | | #2 | [HSN Sub-Chapter 6702: Artificial flowers & foliage](https://busy.in/hsn/sub-chapter-6702/) | ₹60 Cr | | #3 | HSN Sub-Chapter 6704: Wigs & hair-related articles (this hsn sub-chapter) | ₹31 Cr | | #4 | [HSN Sub-Chapter 6701: Bird feathers & down, articles thereof](https://busy.in/hsn/sub-chapter-6701/) | < ₹1 Crore | ## Other sub-chapters | Code | Title | | --- | --- | | 6701 | [Bird feathers & down, articles thereof](https://busy.in/hsn/sub-chapter-6701/) | | 6702 | [Artificial flowers & foliage](https://busy.in/hsn/sub-chapter-6702/) | | 6703 | [Processed human hair products](https://busy.in/hsn/sub-chapter-6703/) |