Bag HSN Code

Understanding The Bag’s HSN Codes and GST

From everyday grocery totes to sophisticated travel luggage, bags are ubiquitous. For businesses involved in their manufacturing, import, or sale, accurately classifying these diverse items under the Harmonized System of Nomenclature (HSN) and applying the correct Goods and Services Tax (GST) is essential for compliance. This guide will help you unpack the various HSN codes and GST rates associated with different types of bags.

Unpacking the Bag HSN Code

The HSN code for a “bag” is not a single, universal number. Instead, it depends heavily on the bag’s material, purpose, and construction. The provided data highlights several key categories:

1. Bags for Packing Goods (Chapter 63: Other made up textile articles)

This category primarily covers industrial or commercial packing bags made from various textile materials.

• Jute Bags:
  • 63051020: Jute Corn (Grains) Sacks
  • 63051040: Jute Sacking Bags
  • 63051070: Paper Laminated Hessian Jute
  • These all attract an 18% GST rate, effective from January 1, 2020.
• Cotton Bags:
  • 63052000: Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Cotton
  • These also carry an 18% GST rate, effective from January 1, 2020.
• Man-Made Textile Bags:
  • 63053900: Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Man-Made Textile Materials: Other
  • Subject to an 18% GST rate, effective from January 1, 2020.

2. Travel Goods, Handbags, and Similar Containers (Chapter 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut))

This chapter covers a wide range of personal bags, often made from leather or similar materials.

• Various Personal Bags: HSN codes within 4202 (e.g., 42021190, 42021290, 42021990, 42023290) broadly cover “Trunks, Suit-Cases, Vanity-Cases, Executivecases, 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.”
  • Most of these typically attract an 18% GST rate, effective from November 15, 2017.
• Specific Items within this Category:
  • 42022220: (Likely referring to specific types of handbags/travel bags, often specified by material like plastic sheeting or textile materials)
    • This code is subject to a 12% GST rate, effective from November 15, 2017.

3. Plastic Bags for Conveyance or Packing (Chapter 39: Plastics and articles thereof)

This chapter focuses on bags made primarily from plastic.

• Plastic Sacks and Bags:
  • 39232100: Of Polymers Of Ethylene
  • 39239020: Aseptic Bags
  • Both are taxed at an 18% GST rate, effective from January 1, 2020 (with a prior revision on October 1, 2019 for 39232100).

4. Paper Bags (Chapter 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard)

• 48194000: Cartons, Boxes, Cases, Bags And Other Packing Containers, Of Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres.
  • This HSN code is subject to an 18% GST rate, effective from July 1, 2017.

5. Other Mentions of “Bag”

The data also includes other interesting mentions of “bag” in contexts different from typical containers:

• 98030000: “All Dutiable Articles, Imported By A Passenger Or A Member Of A Crew In His Baggage” – This is a specific customs code and typically has a Nil GST rate for personal baggage.
• 92051000: “Other Wind Musical Instruments (For Example, Clarinets, Trumpets, Bagpipes) Brass-Wind Instruments” – This refers to a musical instrument (Bagpipes), not a container, and is taxed at 18% GST.
• 84224000: “Machinery For Filling, Closing, Sealing Or Labelling Bottles, Cans, Boxes, Bags Or Other Containers” – This refers to machinery that handles bags, not the bags themselves, and has an 18% GST rate.

Grasp the GST Rate for Bags

As you can see, the GST rate for bags in India is predominantly 18%. However, there’s a notable exception for some specific types of personal or travel bags which may attract a 12% GST rate (e.g., 42022220). Personal baggage under customs (98030000) is Nil.