GST-Rate-for-Suitcases-Handbags-and-leather-jackets

GST Rate for Suitcases, Handbags and Leather Jackets

GST Rate for Suitcases, Handbags and Leather Jackets

GST rate for goods and services are decided by the GST Council from time to time. With GST in force in India from 1st July 2017 GST is now applicable on purchase of suitcases, handbags and leather jackets. It’s important to note that plastic bags do not fall under Chapter 42 of the HSN Chapter. Plastic bags fall under chapter 39 of the HSN code. In this article, we look at the GST rate and HSN code for suitcases, handbags, leather jackets, travel goods and other articles falling under Chapter 42 of the HSN chapter.

GST Rate for Suitcases & Travel Bags

GST rates for travel goods like trunks, suit-cases, sports bags and other similar items made of any type of material attract 28% GST in India. The following are travel goods that fall under Chapter 42:

  • Travel goods (Trunks, suit-cases, sports bags and other similar items )
  • Toilet-bags and cases
  • Satchels
  • Brief-cases
  • Executive-cases
  • Vanity-cases
  • Attache-cases

The four-digit HSN code for suitcases and travel bags is 4202.

Click here to read on HSN Code and GST on Artificial Flowers and Hair – HSN Chapter 67

GST Rate for Handbags & Wallets

GST rate for handbags, jewellery boxes, wallets and vanity bags are prescribed under Chapter 42. The 6 digit HSN code for handbags, wallets and vanity bags is 4202 21. The following are the different types of classification available for handbags under the HSN code.

  • Handbags, whether or not with shoulder strap, including those without a handle.
  • Handbags for ladies – With outer surface of leather or of composition leather or of patent leather.
  • Vanity bags – With outer surface of leather or of composition leather or of patent leather.
  • Handbags and shopping bags, of artificial plastic material.
  • Shopping bags, Handbags of cotton
  • Handbags and shopping bags, of Jute
  • Handbags of other materials excluding wicker- work or basket work
  • Jewellery box
  • Wallets and purses, of leather

The 28% GST rate is applicable for all of the above types of items under Chapter 42 of the HSN code.

Leather Jackets and Gloves

Leather jackets and gloves are classified under Chapter 42 of the HSN code. Articles of apparel like jackets and clothing accessories made out of leather attract 28% GST.

Leather gloves, mittens and mitts made for use in sports attract 12% GST rate.

Leather gloves, mittens and mitts made for industrial use and other types of mittens attract 28% GST rate. Also, other articles of leather or of composition leather-like aprons, semi-chrome grain garments and sofa covers attract 28% GST rate.

You can find GST rate for more goods using IndiaFilings GST Rate Finder.

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