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Chapter 42 of the HSN tariff covers Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut). It has 6 headings (4-digit codes) and 73 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
Check any code offline in the BooksOn HSN appFree · no ads · works offline · which rate fits your goods, step by step · rate on any date since 1 July 2017 · CGST, SGST/UTGST, IGST and cess with the CBIC notification · English, हिन्दी, தமிழ்.
4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
420100 | Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material | 18% |
42010000 | Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material | 18% |
4202 Trunks, suit-cases, vanity-cases, executive- cases, brief-cases, 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 or of composition 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
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
420211 | With outer surface of leather or of composition leather | 18% |
42021110 | Travel goods (trunks, suit-cases, sports bags and other similar items ) of leather | 18% |
42021120 | Toilet-bags and cases, of leather | 18% |
42021130 | Satchels | 18% |
42021140 | Brief-cases | 18% |
42021150 | Executive-cases | 18% |
42021160 | Vanity-cases | 18% |
42021170 | Attache-cases | 18% |
42021190 | Other | 18% |
420212 | With outer surface of plastic or of textile materials | 18% |
42021210 | Toilet-cases | 18% |
42021220 | Plastic moulded suit cases | 18% |
42021230 | Plastic moulded brief cases | 18% |
42021240 | Satchels | 18% |
42021250 | Other travel goods | 18% |
42021260 | Brief cases | 18% |
42021270 | Executive cases other than plastic moulded | 18% |
42021280 | Vanity cases | 18% |
42021290 | Other | 18% |
420219 | Other | 18% |
42021910 | Travel goods (trunks, suit cases, sports bags, and other similar items) of leather | 18% |
42021920 | Toilet cases | 18% |
42021930 | Satchels | 18% |
42021940 | Brief cases (other than plastic moulded) | 18% |
42021950 | Executive cases | 18% |
42021960 | Vanity cases | 18% |
42021990 | Other | 18% |
420221 | With outer surface of leather or of composition leather | 18% |
42022110 | Hand bags for ladies | 18% |
42022120 | Vanity bags | 18% |
42022190 | Other | 18% |
420222 | With outer surface of sheeting of plastics or of textile materials | 5% or 18% |
42022210 | Hand bags and shopping bags, of artificial plastic material | 18% |
42022220 | Hand bags and shopping bags, of cotton | 5% |
42022230 | Hand bags and shopping bags, of jute | 5% |
42022240 | Vanity bags | 18% |
42022290 | Other | 18% |
420229 | Other | 18% |
42022910 | Hand bags of other materials excluding wicker work or basket work | 18% |
42022990 | Other | 18% |
420231 | With outer surface of leather or of composition leather | 18% |
42023110 | Jewellery box | 18% |
42023120 | Wallets and purses, of leather | 18% |
42023190 | Other | 18% |
420232 | With outer surface of sheeting of plastics or of textile materials | 18% |
42023210 | Jewellery box | 18% |
42023290 | Other | 18% |
420239 | Other | 18% |
42023910 | Jewellery box | 18% |
42023990 | Other | 18% |
420291 | With outer surface of leather or of composition leather | 18% |
42029100 | With outer surface of leather or of composition leather | 18% |
420292 | With outer surface of sheeting of plastics or of textile materials | 18% |
42029200 | With outer surface of sheeting of plastics or of textile materials | 18% |
420299 | Other | 18% |
42029900 | Other | 18% |
4203 Articles of apparel and clothing accessories, of leather or of composition leather
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
420310 | Articles of apparel | 5% or 18% |
42031010 | Jackets and jerseys | 18% |
42031090 | Other | 18% |
420321 | Specially designed for use in sports | 5% or 18% |
42032110 | Gloves | 5% |
42032120 | Mittens and mitts | 5% |
420329 | Other | 5% or 18% |
42032910 | Gloves for use in industry | 18% |
42032920 | Other gloves | 18% |
42032930 | Mittens and mitts | 18% |
420330 | Belts and bandoliers | 5% or 18% |
42033000 | Belts and bandoliers | 18% |
420340 | Other clothing accessories | 5% or 18% |
42034010 | Aprons | 18% |
42034020 | Semi-chrome grain garments | 18% |
42034090 | Other | 18% |
4204 Omitted
GST: Old code: use 4205
| HSN code | Description | GST rate |
|---|---|---|
42040010 | Articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses - articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses : pickers for cotton machinery | Old code: use 4205 |
42040020 | Articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses - articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses : pickers for jute machinery | Old code: use 4205 |
42040030 | Articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses - articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses : picking bands and straps for textile machinery | Old code: use 4205 |
42040040 | Articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses - articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses : leather belting for machinery | Old code: use 4205 |
42040050 | Articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses - articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses : diaphragm leather | Old code: use 4205 |
42040060 | Articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses - articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses : leather string | Old code: use 4205 |
42040091 | Articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses - articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses : other : leather board made from leather scrap for the manufacture of counters and stiffners | Old code: use 4205 |
42040099 | Articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses - articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses : other : other | Old code: use 4205 |
4205 Other articles of leather or of composition leather
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
420500 | Other articles of leather or of composition leather | 18% |
42050011 | WELT | 18% |
42050019 | Other | 18% |
42050020 | Leather sofa cover | 18% |
42050090 | Other | 18% |
4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
420600 | For rackets | 18% |
42060010 | For rackets | 18% |
42060090 | Other | 18% |
42061010 | Articles of gut (other than silk-worm gut), of goldbeateqs skin, of bladders or of tendons - catgut : for rackets | 18% |
42061090 | Articles of gut (other than silk-worm gut), of goldbeateqs skin, of bladders or of tendons - catgut : other | 18% |
42069000 | Articles of gut (other than silk-worm gut), of goldbeateqs skin, of bladders or of tendons - other | 18% |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
