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Table of Contents
- Updated on : May 2, 2025
HSN Chapter 42: Leather Articles, Travel Goods & Handbags GST India
HSN Code & GST Rate for Leather Articles – 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 | – |
GST Council Updates
GST rates for articles in Chapter 42 vary, often depending on the value and specific nature of the product.
Saddlery and harness, and articles of apparel and clothing accessories of leather (other than sports gloves) are generally taxed at 18%.
Trunks, suitcases, vanity-cases, briefcases, school satchels, and similar containers, as well as travel bags, insulated food bags, toilet bags, rucksacks, handbags, shopping bags, wallets, and purses, also commonly fall under 18% GST.
However, specific items can have different rates; for instance, handbags and shopping bags of jute or cotton are mentioned with a 12% rate, and gloves specially designed for use in sports are also at 12%.
This differentiation reflects the varied nature and perceived utility of products within this chapter. Publicly available summaries of recent GST Council meetings (late 2024/early 2025) do not indicate widespread changes across this chapter, but item-specific rate adjustments are possible.
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.