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

HSN Code 420321

Articles of apparel and clothing accessories, of leather or of composition leather — specially designed for use in sports

Typical GST rate

Varies

Depends on sub-classification

Type

Goods

HSN classification

Code level

6-digit

Sub-heading

Reading code 420321

The first two digits (42) place this code in chapter 42 — Articles of Leather and Travel Goods. Heading 4203 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

4203 — Articles of apparel and clothing accessories, of leather or of composition leather

More specific codes under 420321

  • 42032110 — Articles of apparel and clothing accessories, of leather or of composition leather — specially designed for use in sports — gloves
  • 42032120 — Articles of apparel and clothing accessories, of leather or of composition leather — specially designed for use in sports — mittens and mitts

Related codes in heading 4203

  • 420310 — Articles of apparel and clothing accessories, of leather or of composition leather — articles of apparel
  • 420329 — Articles of apparel and clothing accessories, of leather or of composition leather — other
  • 420330 — Articles of apparel and clothing accessories, of leather or of composition leather — belts and bandoliers
  • 420340 — Articles of apparel and clothing accessories, of leather or of composition leather — other clothing accessories

Frequently asked questions

The GST rate under 420321 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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