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HSN Code & GST Rate for Leather Articles - Chapter 42

Online Legal India LogoBy Online Legal India Published On 18 Jan 2025 Category GST

Chapter 42 of the HSN Code covers leather articles, a significant category under the GST framework. It outlines the applicable GST rates for leather products, which businesses must adhere to for proper GST registration and compliance. Understanding HSN codes in GST is crucial for accurate tax filings and avoiding penalties. This guide provides comprehensive details to ensure smooth GST operations for leather articles.

 

HSN Code/ GST Rate of Goods - Chapter 42

Rates (%) Products Description HSN Codes Export and  Import HSN Codes
18% Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material 4201 42010000
18% School satchels and bags other than of leather or composition leather 4202 42021110, 42021120, 42021130, 42021140, 42021150, 42021160, 42021170, 42021190, 42021220, 42021230, 42021240, 42021250, 42021260, 42021270, 42021280, 42021290, 42021910, 42021920, 42021930, 42021940, 42021950, 42021960, 42021990, 42022110, 42022120, 42022190, 42022290, 42022990, 42023110, 42023120, 42023190, 42023210, 42023290, 42023910, 42023990, 42029100, 42029200, 42029900
18% Trunks, suitcases, vanity-cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper. 4202 42021110, 42021120, 42021130, 42021140, 42021150, 42021160, 42021170, 42021190, 42021220, 42021230, 42021240, 42021250, 42021260, 42021270, 42021280, 42021290, 42021910, 42021920, 42021930, 42021940, 42021950, 42021960, 42021990, 42022110, 42022120, 42022190, 42022290, 42022990, 42023110, 42023120, 42023190, 42023210, 42023290, 42023910, 42023990, 42029100, 42029200, 42029900
12% Handbags including pouches and purses; jewellery box 4202 420222 , 420229 , 42023110 , 42023190 , 420232 , 420239
12% Gloves specially designed for use in sports 4203 42031010, 42031090, 42032110, 42032120, 42032910, 42032920, 42032930, 42033000, 42034010, 42034020, 42034090
18% Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] 4203 42031010, 42031090, 42032110, 42032120, 42032910, 42032920, 42032930, 42033000, 42034010, 42034020, 42034090
18% Other articles of leather or of composition leather 4205 42050011, 42050019, 42050020, 42050090
18% Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons 4206 42060010, 42060090
18% Handbags of other materials excluding wicker work or basket work 42022910
18% Vanity bags 42022240
12% Hand bags and shopping bags, of jute 42022230
12% Hand bags and shopping bags, of cotton 42022220
18% Hand bags and shopping bags, of artificial plastic material 42022210
18% Toilet cases 42021210

 

Disclaimer: The GST rates and HSN codes have been compiled based on the author's understanding and are subject to periodic updates in line with current laws. This content does not serve as professional advice or formal recommendation. Despite careful preparation, errors or omissions may exist. Online Legal India will not be liable for any loss or damage resulting from inaccurate or incomplete information in this document.


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