Table of Contents
- Updated on : September 20, 2025
HSN Chapter 42: Leather Articles, Travel Goods & Handbags GST India
HSN Code & GST Rate for Leather Articles - Chapter 42
HSN Chapter 42 has experienced significant consumer-friendly changes in the September 2025 GST reforms, with most leather articles, travel goods, and handbags moving from higher tax slabs to the moderate 9% GST rate. Natural fiber products like cotton and jute handbags receive highly favorable 5% GST rates, while sports equipment benefits from reduced taxation, reflecting India's commitment to making leather goods more accessible while supporting traditional crafts and promoting natural fiber products over synthetic alternatives.
Key Classification Factors for Leather Articles, Travel Goods & Handbags GST Rates
- Natural Fiber Priority: Cotton and jute handbags at highly favorable 5% GST
- Consumer-Friendly Structure: Most leather articles moved from 18% to 9% GST
- Sports Equipment Support: Sports gloves at 5% GST encouraging athletic activities
- Traditional Craft Recognition: Natural fiber products receive preferential treatment
Complete HSN Code Table: Leather Articles, Travel Goods & Handbags (Chapter 42)
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| 5% | Hand bags and shopping bags, of cotton | 4202 22 20 | 42022220 |
| 5% | Hand bags and shopping bags, of jute | 4202 22 30 | 42022230 |
| 5% | Gloves specially designed for use in sports | 4203 | 42031010, 42031090, 42032110, 42032120, 42032910, 42032920 |
| 9% | Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material | 4201 | 42010000 |
| 9% | Trunks, suitcases, vanity-cases, executive-cases, briefcases, 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 [other than cotton and jute handbags] | 4202 | 42021110, 42021120, 42021130, 42021140, 42021150, 42021160 |
| 9% | Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] | 4203 | 42032930, 42033000, 42034010, 42034020, 42034090 |
| 9% | Other articles of leather or of composition leather | 4205 | 42050011, 42050019, 42050020, 42050090 |
| 9% | Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons | 4206 | 42060010, 42060090 |
👜 Consumer-Friendly GST Structure for Leather Articles & Travel Goods - September 2025:
- Natural Fiber Priority: Cotton and jute handbags at highly favorable 5% GST supporting eco-friendly and traditional materials
- Consumer Relief: Most leather articles moved from 18% to 9% GST making travel goods and accessories more affordable
- Sports Equipment Support: Sports gloves at 5% GST encouraging athletic activities and fitness
- Travel Industry Benefits: Suitcases, briefcases, and travel bags at moderate 9% GST supporting tourism and business travel
- Traditional Craft Recognition: Natural fiber products receive preferential treatment over synthetic alternatives
- Fashion Accessibility: Leather apparel and accessories at competitive rates enhancing fashion affordability
- Professional Use Support: Business accessories like briefcases and tool bags at reasonable rates
- Environmental Preference: Natural materials incentivized through favorable taxation structure
- Small Business Benefits: Reduced rates supporting leather goods manufacturers and retailers
📋 GST Council Updates - September 2025
The 56th GST Council meeting delivered comprehensive relief for leather goods and travel accessories through the "Travel & Fashion Affordability Initiative", dramatically reducing rates on most leather products while prioritizing natural fiber alternatives. The elimination of the 12% GST slab resulted in significant benefits across the leather goods industry.
Key decisions for Chapter 42 include:
- Natural Fiber Priority: Cotton and jute handbags moved from 12% to 5% GST supporting eco-friendly and traditional manufacturing
- Consumer Accessibility: Most leather articles moved from 18% to 9% GST making travel goods and fashion accessories more affordable
- Sports Equipment Support: Sports gloves moved from 12% to 5% GST encouraging athletic participation and fitness activities
- Travel Industry Relief: Suitcases, briefcases, and travel accessories at moderate 9% GST supporting tourism and business travel
- Traditional Industry Benefits: Leather goods manufacturers benefit from reduced tax burden enhancing competitiveness
- Environmental Incentives: Natural fiber products receive preferential treatment promoting sustainable alternatives
These reforms demonstrate the GST Council's commitment to making travel and fashion accessories more affordable while supporting traditional industries and environmental sustainability. The changes particularly benefit middle-class consumers, travel industry stakeholders, and manufacturers using natural fibers over synthetic materials.
👜 Expert GST for Leather Goods & Travel Industry
Professional tax consultancy for leather goods manufacturers, travel accessories companies, and fashion retailers under the new GST structure
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.