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 leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper. Chapter 42: Articles of leather.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 4202 22 20 | Hand bags and shopping bags, of cotton Notification 9/2025-CT(R), Schedule I, S.No. 289 |
| 5%2.5% + 2.5% | 4202 22 30 | Hand bags and shopping bags, of jute Notification 9/2025-CT(R), Schedule I, S.No. 290 |
| 18%9% + 9% | 4202 | 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, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute] Notification 9/2025-CT(R), Schedule II, S.No. 145 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 4202 in the GSTN HSN master (56 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 4202 11 | WITH OUTER SURFACE OF LEATHER OR OF COMPOSITION LEATHER: | – | |
| 4202 11 10 | TRAVEL GOODS (TRUNKS, SUIT-CASES, SPORTS BAGS AND OTHER SIMILAR ITEMS ) OF LEATHER | – | Save |
| 4202 11 20 | TOILET-BAGS AND CASES, OF LEATHER | – | Save |
| 4202 11 30 | SATCHELS | – | Save |
| 4202 11 40 | BRIEF-CASES | – | Save |
| 4202 11 50 | EXECUTIVE-CASES | – | Save |
| 4202 11 60 | VANITY-CASES | – | Save |
| 4202 11 70 | ATTACHE-CASES | – | Save |
| 4202 11 90 | OTHER | – | Save |
| 4202 12 | WITH OUTER SURFACE OF PLASTIC OR OF TEXTILE MATERIALS : | – | |
| 4202 12 10 | TOILET-CASES | – | Save |
| 4202 12 20 | PLASTIC MOULDED SUIT CASES | – | Save |
| 4202 12 30 | PLASTIC MOULDED BRIEF CASES | – | Save |
| 4202 12 40 | SATCHELS | – | Save |
| 4202 12 50 | OTHER TRAVEL GOODS | – | Save |
| 4202 12 60 | BRIEF CASES | – | Save |
| 4202 12 70 | EXECUTIVE CASES OTHER THAN PLASTIC MOULDED | – | Save |
| 4202 12 80 | VANITY CASES | – | Save |
| 4202 12 90 | OTHER | – | Save |
| 4202 19 | OTHER : | – | |
| 4202 19 10 | TRAVEL GOODS (TRUNKS, SUIT CASES, SPORTS BAGS, AND OTHER SIMILAR ITEMS) OF LEATHER | – | Save |
| 4202 19 20 | TOILET CASES | – | Save |
| 4202 19 30 | SATCHELS | – | Save |
| 4202 19 40 | BRIEF CASES (OTHER THAN PLASTIC MOULDED) | – | Save |
| 4202 19 50 | EXECUTIVE CASES | – | Save |
| 4202 19 60 | VANITY CASES | – | Save |
| 4202 19 90 | OTHER | – | Save |
| 4202 21 | WITH OUTER SURFACE OF LEATHER OR OF COMPOSITION LEATHER: | – | |
| 4202 21 10 | HAND BAGS FOR LADIES | – | Save |
| 4202 21 20 | VANITY BAGS | – | Save |
| 4202 21 90 | OTHER | – | Save |
| 4202 22 | WITH OUTER SURFACE OF SHEETING OF PLASTICS OR OF TEXTILE MATERIALS : | 5% (Sch. I S.No. 289, Sch. I S.No. 290) | |
| 4202 22 10 | HAND BAGS AND SHOPPING BAGS, OF ARTIFICIAL PLASTIC MATERIAL | – | Save |
| 4202 22 20 | HAND BAGS AND SHOPPING BAGS, OF COTTON | 5% (Sch. I S.No. 289) | Save |
| 4202 22 30 | HAND BAGS AND SHOPPING BAGS, OF JUTE | 5% (Sch. I S.No. 290) | Save |
| 4202 22 40 | VANITY BAGS | – | Save |
| 4202 22 90 | OTHER | – | Save |
| 4202 29 | OTHER : | – | |
| 4202 29 10 | HAND BAGS OF OTHER MATERIALS EXCLUDING WICKER WORK OR BASKET WORK | – | Save |
| 4202 29 90 | OTHER | – | Save |
| 4202 31 | WITH OUTER SURFACE OF LEATHER OR OF COMPOSITION LEATHER: | – | |
| 4202 31 10 | JEWELLERY BOX | – | Save |
| 4202 31 20 | WALLETS AND PURSES, OF LEATHER | – | Save |
| 4202 31 90 | OTHER | – | Save |
| 4202 32 | WITH OUTER SURFACE OF SHEETING OF PLASTICS OR OF TEXTILE MATERIALS: | – | |
| 4202 32 10 | JEWELLERY BOX | – | Save |
| 4202 32 90 | OTHER | – | Save |
| 4202 39 | OTHER : | – | |
| 4202 39 10 | JEWELLERY BOX | – | Save |
| 4202 39 90 | OTHER | – | Save |
| 4202 91 | WITH OUTER SURFACE OF LEATHER OR OF COMPOSITION LEATHER | – | |
| 4202 91 00 | WITH OUTER SURFACE OF LEATHER OR OF COMPOSITION LEATHER | – | Save |
| 4202 92 | WITH OUTER SURFACE OF SHEETING OF PLASTICS OR OF TEXTILE MATERIALS | – | |
| 4202 92 00 | WITH OUTER SURFACE OF SHEETING OF PLASTICS OR OF TEXTILE MATERIALS | – | Save |
| 4202 99 | OTHER | – | |
| 4202 99 00 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (4202) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
