Backpack HSN Code

Understand Backpack HSN Code and GST Rate

Understanding the Harmonized System of Nomenclature (HSN) code for backpacks is essential for businesses involved in their sale and manufacture. This classification determines the applicable Goods and Services Tax (GST) rate in India. Let’s delve into the details provided to understand the HSN code for backpacks and their GST implications.

Identify HSN Code for Backpacks

Based on the provided data, backpacks with a specific material composition are classified under Chapter 42, which covers “Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut).” The relevant HSN code is:

• 420212: This code specifically applies to travel goods, including backpacks, with an outer surface of plastic or of textile materials.

Applicable GST Rate on Backpacks

The GST rate applicable to backpacks falling under HSN code 420212 is 18%. There is no CESS levied on these goods. The effective date for this GST rate is November 15, 2017. The data does not provide information on any rate revisions since this date.

It’s important to note that this specific HSN code and GST rate apply to backpacks with an outer surface made of plastic or textile materials. Backpacks made primarily of leather might fall under a different sub-heading within Chapter 42 and could potentially have a different GST rate, although this data doesn’t specify.