Next dueGST
11 OCTGSTR-1 · Outward supplies · Sep 2026in 8 days 13 OCTGSTR-1 (QRMP) · Quarterly return · Jul–Sep 2026in 10 days 18 OCTCMP-08 · Composition payment · Jul–Sep 2026in 15 days 20 OCTGSTR-3B · Summary return · Sep 2026in 17 days 22 OCTGSTR-3B (QRMP) · Quarterly return · Jul–Sep 2026 · 22nd or 24th by statein 19 days 13 NOVIFF (QRMP) · B2B invoices · Oct 2026in 41 days 7 OCTTDS / TCS deposit · Deducted in Sep 2026in 4 days 15 OCTPF & ESI · Contributions · Sep 2026in 12 days
All due dates

HSN Code 0505: Skins and other parts of birds, with their feathers or down, feathers and parts of feathers

HSN 0505 covers skins and other parts of birds, with their feathers or down, feathers and parts of feathers. Notification 9/2025-Central Tax (Rate) names this heading in 1 entry, at 5%. The basic customs duty in the Customs Tariff is 30%. Export policy: Mixed; RoDTEP 0.5% of FOB value. The heading has 9 eight-digit tariff items.

Checked against the official files on 2 October 20269 tariff itemsChapter 05 · Animal originated products; not elsewhere…
GST rate5%

Total rate: half central tax, half State tax; charged as IGST across States and on import. In force from 22 September 2025.

Notfn 9/2025-CT (Rate) · Sch. I · S. No. 14
Basic customs duty30%

Standard rate on all 9 tariff items.

Customs Tariff · First Schedule · Ch. 05
Import policyCheck Schedule 1

The item-wise import policy line is not shown on this page.

ITC(HS) 2022 · Schedule 1
Export policy · RoDTEPMixed · 0.5%

Not every line is Free: see the export section. RoDTEP continues up to 31 December 2026.

Sch. 2 Export Policy · Appendix 4R
Tariff items

All 8-Digit Codes Under HSN 0505

Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers.

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
0505 10 10Of wild birdsFeathers of a kind used for stuffing; down30%Free0.5%
0505 10 90OtherFeathers of a kind used for stuffing; down30%Free0.5%
0505 90 10Peacock tail and wing feather (trimmed or not)Other30%Prohibited0.5%
0505 90 21Of wild birdsOther feather (excluding for stuffing purpose)30%Free0.5%
0505 90 29OtherOther feather (excluding for stuffing purpose)30%Free0.5%
0505 90 31Of wild birdsPowder and waste of feathers or parts of feathers30%Free0.5%
0505 90 39OtherPowder and waste of feathers or parts of feathers30%Free0.5%
0505 90 91Of wild birdsSkins and other parts30%Free0.5%
0505 90 99OtherSkins and other parts30%Free0.5%

Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.

GST

GST Rate on HSN 0505

GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.

GST rateEntryCodes namedGoods covered by the entry
5%Schedule I, S. No. 140505Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers
18%Schedule II, S. No. 639Any ChapterGoods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry)

Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.

Import

Customs Duty on HSN 0505

An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.

Basic customs duty at
Social welfare surcharge, 10% of the duty
IGST at on value plus both
Total duty and tax
As a share of the value

Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.

Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.

Export

Export Policy and RoDTEP for HSN 0505

Under Schedule 2 of ITC(HS) 2022 the 9 tariff items are marked: 8 Free, 1 Prohibited. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.

Tariff itemDescriptionExport policyPolicy condition
0505 90 10Peacock tail and wing feather (trimmed or not)Prohibited—

Policy conditions are numbered in the chapter notes of Schedule 2; read the condition in the Schedule before shipping.

RoDTEP is notified for 9 of the 9 tariff items, at 0.5% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.

The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.

  1. Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
  2. All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
  3. Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
  4. Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
  5. Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Not shown on this page
  • The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
  • Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
  • The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.

Official documents behind this page

  1. Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
  2. Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
  3. ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
  4. Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.

People also ask

Questions, answered

Short, direct answers to the 5 questions readers ask most on this topic.

Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025, names heading 0505 at 5%. The rate depends on the description in the entry, so match your goods to the entry before invoicing. Goods of the heading not covered by a specific entry take the residual 18% entry unless exempt.

The basic customs duty in the First Schedule to the Customs Tariff Act is 30%. Social welfare surcharge at 10% of the basic duty and IGST at the GST rate are added on import. An exemption notification or a trade agreement can reduce the duty actually payable.

Under ITC(HS) 2022, Schedule 2, the tariff items of heading 0505 are marked: 8 Free, 1 Prohibited. Free items need no export authorisation. Restricted items need an authorisation from DGFT, and prohibited items cannot be exported.

Appendix 4R lists 9 tariff items of heading 0505 at 0.5% of FOB value. The RoDTEP scheme continues up to 31 December 2026 under DGFT Notification No. 41/2026-27.

Heading 0505 has 9 eight-digit tariff items in the Customs Tariff, from 0505 10 10 to 0505 90 99. GST returns and shipping documents use these eight-digit codes.