Articles of apparel and clothing accessories, of leather or of composition leather. 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% | 4203 | Gloves specially designed for use in sports Notification 9/2025-CT(R), Schedule I, S.No. 291 |
| 18%9% + 9% | 4203 | Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] Notification 9/2025-CT(R), Schedule II, S.No. 146 |
| 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 4203 in the GSTN HSN master (16 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 | |
|---|---|---|---|
| 4203 10 | ARTICLES OF APPAREL: | – | |
| 4203 10 10 | JACKETS AND JERSEYS | – | Save |
| 4203 10 90 | OTHER | – | Save |
| 4203 21 | SPECIALLY DESIGNED FOR USE IN SPORTS: | – | |
| 4203 21 10 | GLOVES | – | Save |
| 4203 21 20 | MITTENS AND MITTS | – | Save |
| 4203 29 | OTHER : | – | |
| 4203 29 10 | GLOVES FOR USE IN INDUSTRY | – | Save |
| 4203 29 20 | OTHER GLOVES | – | Save |
| 4203 29 30 | MITTENS AND MITTS | – | Save |
| 4203 30 | BELTS AND BANDOLIERS | – | |
| 4203 30 00 | BELTS AND BANDOLIERS | – | Save |
| 4203 40 | OTHER CLOTHING ACCESSORIES : | – | |
| 4203 40 10 | APRONS | – | Save |
| 4203 40 20 | SEMI-CHROME GRAIN GARMENTS | – | Save |
| 4203 40 90 | 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 (4203) 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.
