Chapter 42GST Classification
Articles of Leather
Covers leather bags, wallets, belts, and jackets.
Based on Customs Tariff ActUpdated: December 2025
Total Codes99
Dominant RateLeather goods are 18% or 28% (Luxury).
Includes: Handbags, Wallets, Belts...
How to find the correct HSN Code in Chapter 42?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 42
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What does Chapter 42 Cover?
Covers leather bags, wallets, belts, and jackets.
Included
- Trunks/Suitcases
- Handbags
- Apparel of Leather
- Gloves
Excluded
- Leather ShoesGo to Ch 64
Common Confusions
- • Leather Jacket (Ch 42) vs Fur Coat (Ch 43): Material decides.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 42
Are leather bags 18%?
Yes, typically 18%.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.