HSN Codes · Chapter 42: Articles of Leather and Travel Goods

HSN Code 420231

With outer surface of leather or of composition leather

Typical GST rate

Varies

Depends on sub-classification

Type

Goods

HSN classification

Code level

6-digit

Sub-heading

Reading code 420231

The first two digits (42) place this code in chapter 42 — Articles of Leather and Travel Goods. Heading 4202 groups the product family, and the remaining digits pin down this specific 6-digit classification. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

Handbags, wallets, suitcases, belts, and other leather and travel goods at 18% GST (some below value thresholds at 12%).

Parent heading

4202 — Trunks, suitcases, handbags, wallets and similar containers

More specific codes under 420231

  • 42023110 — With outer surface of leather or of composition leather — jewellery box
  • 42023120 — With outer surface of leather or of composition leather — wallets and purses, of leather
  • 42023190 — With outer surface of leather or of composition leather — other

Related codes in heading 4202

  • 420211 — With outer surface of leather or of composition leather
  • 420212 — With outer surface of plastic or of textile materials
  • 420219 — 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
  • 420221 — With outer surface of leather or of composition leather
  • 420222 — Handbags with outer surface of plastic sheeting or textiles · GST 18%
  • 420229 — 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
  • 420232 — With outer surface of sheeting of plastics or of textile materials
  • 420239 — 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
  • 420291 — With outer surface of leather or of composition leather
  • 420292 — With outer surface of sheeting of plastics or of textile materials

Frequently asked questions

The GST rate under 420231 depends on the specific item and applicable notifications. Check the classification with our HSN code finder and confirm the rate before invoicing.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

Related tools & guides

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