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Legal Art

Chapter 42:HSN Code & GST Rate for Leather Articles

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


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