Bags HSN Code

Bags HSN Codes And Their GST Implications

The term “bags” covers a vast array of products, from packing materials to fashion accessories. Consequently, their classification under the Harmonized System of Nomenclature (HSN) code varies significantly, impacting the applicable Goods and Services Tax (GST) rate. This blog post breaks down the HSN codes and GST rates for different types of bags based on the provided data.

Explore HSN Codes For Textile Packing Bags

Sacks and bags used for packing goods, made of various textile materials, fall under Chapter 63:

• Of Jute or other textile bast fibres:
  • Jute sacking bags (HSN 63051040) with a GST rate of 18% (effective from 01/01/2020).
  • Jute corn (grains) sacks (HSN 63051020) with a GST rate of 18% (effective from 01/01/2020).
  • Paper laminated Hessian jute bags (HSN 63051070) with a GST rate of 18% (effective from 01/01/2020).
• Of Cotton: Sacks and bags (HSN 63052000) with a GST rate of 18% (effective from 01/01/2020).
• Of Man-made textile materials:
  • Other (HSN 63053900) with a GST rate of 18% (effective from 01/01/2020).
  • Of polyethylene or polypropylene strip or the like (HSN 63053300) with a GST rate of 0% (effective from 01/07/2017).

Identify HSN Codes For Leather And Similar Material Bags

Travel goods, handbags, and similar containers made of leather or other materials fall under Chapter 42:

• Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, ¹ holsters, travelling-bags, insulated food or beverages bags, toilet bags, and similar containers:
  • With outer surface of artificial plastic sheeting (HSN 42023290, 42023210) with a GST rate of 18% (effective from 15/11/2017).
  • With outer surface of textile materials (HSN 42022220) with a GST rate of 12% (effective from 15/11/2017).
  • With outer surface of leather or composition leather (HSN 42021190, 42021120) with a GST rate of 18% (effective from 15/11/2017).
  • Other (HSN 42021290, 42021990, 4202, 42021240, 42021940, 420218) generally with a GST rate of 18% (effective from 15/11/2017).

Explore HSN Codes For Paper And Plastic Packing Bags

Bags used for packing made of paper or plastics fall under Chapters 48 and 39 respectively:

• Of Paper, paperboard: Other sacks (HSN 48194000) with a GST rate of 18% (effective from 01/07/2017).
• Of Plastics:
  • Sacks and bags (including cones) of polymers of ethylene (HSN 39232100) with a GST rate of 18% (effective from 01/10/2019, revision on 01/01/2020).
  • Other aseptic bags (HSN 39239020) with a GST rate of 18% (effective from 01/10/2019, revision on 01/01/2020).

Understand Varying GST Rates Based On Material And Use

The GST rate for bags varies significantly based on the material and intended use. Woven sacks and bags for packing goods generally attract 18%, with an exception for those made of polyethylene or polypropylene strip which have 0%. Leather and artificial leather bags mostly have 18%, while those with textile outer surfaces are taxed at 12%. Paper and plastic packing bags also generally have an 18% GST rate.