Gloves HSN Code : Applicability, HSN Code and GST Rate on Gloves

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
Rubber and articles thereof	Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber – Gloves, Mittens And Mitts : Other	40151900	18%	–	01/07/2017	–
Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts), For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber [Other Than Surgical Gloves]	4015	18%	–	01/07/2017	–
Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber – Other : – Other : Other	40159099	18%	–	01/07/2017	–
Surgical Rubber Gloves Or Medical Examination Rubber Gloves	4015	12%	–	01/07/2017	–
Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber – Other : Rubber Apron	40159010	18%	–	01/07/2017	–
Articles of iron or steel	Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Cast Iron, Not Enamelled : Other	73239190	18%	–	01/07/2017	–
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Iron (Other Than Cast Iron) Or Steel, Enamelled : Other	73239490	18%	–	01/07/2017	–
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Iron (Other Than Cast Iron) Or Steel, Enamelled : Ghamellas	73239410	18%	–	25/01/2018	–
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Cast Iron, Enamelled	73239200	18%	–	01/07/2017	–
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves	73231000	18%	–	01/07/2017	–
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Other : Other Utensils	73239920	18%	–	01/07/2017	–
Aluminium and articles thereof	Table, Kitchen Or Other Household Articles And Parts Thereof, Of Aluminium; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Aluminium; Sanitary Ware And Parts Thereof, Of Aluminium- Sanitary Ware And Parts Thereof : Sanitary Ware Of A	76152010	12%	–	15/11/2017 – 1/07/2017	–
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Aluminium; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Aluminium; Sanitary Ware And Parts Thereof, Of Aluminium- Sanitary Ware And Parts Thereof : Other	76152090	12%	–	15/11/2017 – 1/07/2017	–
Plastics and articles thereof	Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) : Aprons : Of Polyurethane Foam	39262021	18%	–	15/11/2017 1/07/2017	–
Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) : Aprons : Other	39262029	18%	–	15/11/2017 1/07/2017	–
Articles of apparel and clothing accessories, not knitted or crocheted	Gloves, Mittens And Mitts – Gloves, Mittens And Mitts : Of Cotton	62160010	12%	–	01/07/2017	–
Gloves, Mittens And Mitts – Of Handloom	62160020	12%	–	01/07/2017	–
Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)	Gloves Specially Designed For Use In Sports	4203	12%	–	01/07/2017	–
Articles of apparel and clothing accessories, knitted or crocheted	Gloves, Mittens And Mitts, Knitted Or Crocheted -Impregnated, Coated Or Covered With Plastics Or Rubber	61161000	12%	–	01/07/2017	–
Copper and articles thereof	Table, Kitchen Or Other Household Articles And Parts Thereof, Of Copper; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Copper; Sanitary Ware And Parts Thereof, Of Copper – Table, Kitchen Or Other Household Articles And Parts Thereof	74181010	12%	–	15/11/2017 – 1/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

Rubber and articles thereof

Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber – Gloves, Mittens And Mitts : Other

40151900

18%

–

01/07/2017

–

Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts), For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber [Other Than Surgical Gloves]

4015

18%

–

01/07/2017

–

Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber – Other : – Other : Other

40159099

18%

–

01/07/2017

–

Surgical Rubber Gloves Or Medical Examination Rubber Gloves

4015

12%

–

01/07/2017

–

Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber – Other : Rubber Apron

40159010

18%

–

01/07/2017

–

Articles of iron or steel

Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Cast Iron, Not Enamelled : Other

73239190

18%

–

01/07/2017

–

73239490

18%

–

01/07/2017

–

73239410

18%

–

25/01/2018

–

73239200

18%

–

01/07/2017

–

73231000

18%

–

01/07/2017

–

73239920

18%

–

01/07/2017

–

Aluminium and articles thereof

Table, Kitchen Or Other Household Articles And Parts Thereof, Of Aluminium; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Aluminium; Sanitary Ware And Parts Thereof, Of Aluminium- Sanitary Ware And Parts Thereof : Sanitary Ware Of A

76152010

12%

–

15/11/2017 – 1/07/2017

–

76152090

12%

–

15/11/2017 – 1/07/2017

–

Plastics and articles thereof

Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) : Aprons : Of Polyurethane Foam

39262021

18%

–

15/11/2017 1/07/2017

–

Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) : Aprons : Other

39262029

18%

–

15/11/2017 1/07/2017

–

Articles of apparel and clothing accessories, not knitted or crocheted

Gloves, Mittens And Mitts – Gloves, Mittens And Mitts : Of Cotton

62160010

12%

–

01/07/2017

–

Gloves, Mittens And Mitts – Of Handloom

62160020

12%

–

01/07/2017

–

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)

Gloves Specially Designed For Use In Sports

4203

12%

–

01/07/2017

–

Articles of apparel and clothing accessories, knitted or crocheted

Gloves, Mittens And Mitts, Knitted Or Crocheted -Impregnated, Coated Or Covered With Plastics Or Rubber

61161000

12%

–

01/07/2017

–

Copper and articles thereof

Table, Kitchen Or Other Household Articles And Parts Thereof, Of Copper; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Copper; Sanitary Ware And Parts Thereof, Of Copper – Table, Kitchen Or Other Household Articles And Parts Thereof

74181010

12%

–

15/11/2017 – 1/07/2017

–

Understand the Gloves HSN Code for GST

For businesses in India dealing with “gloves,” understanding the correct HSN (Harmonized System of Nomenclature) code is essential for accurate GST compliance and smooth trade operations. The term “gloves” covers a vast range of products, and their classification depends heavily on the material, purpose, and manufacturing process. Let’s delve into the relevant HSN codes and GST rates.

Identifying the Right HSN Code for Your Gloves

The HSN classification for “gloves” is quite diverse, primarily found under Chapters 40 (Rubber), 61 (Knitted/Crocheted Apparel), 62 (Non-Knitted/Crocheted Apparel), 42 (Leather), and even other chapters for specific applications.

Based on the provided data, here are the key HSN codes associated with different types of gloves:

For Rubber Gloves (Articles of Vulcanised Rubber):
- 40151200: “Surgical Rubber Gloves Or Medical Examination Rubber Gloves.” These are specifically for medical use and attract a 12% GST rate, effective from July 1, 2017.
- 40151900: “Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber – Gloves, Mittens And Mitts : Other.” This covers general-purpose rubber gloves (other than surgical) and attracts an 18% GST rate, effective from July 1, 2017.
- 4015: This broader category also shows an 18% rate for “Articles Of Apparel And Clothing Accessories…Of Vulcanised Rubber Other Than Hard Rubber [Other Than Surgical Gloves].”
For Gloves of Textile Materials (Cotton, Knitted or Crocheted, etc.):
- 61161000: “Gloves, Mittens And Mitts, Knitted Or Crocheted -Impregnated, Coated Or Covered With Plastics Or Rubber.” These gloves, whether knitted or crocheted, that have a plastic or rubber coating, attract a 12% GST rate, effective from July 1, 2017.
- 62160010: “Gloves, Mittens And Mitts – Of Cotton” (for non-knitted/crocheted cotton gloves). These attract a 12% GST rate, effective from July 1, 2017.
- 62160020: “Gloves, Mittens And Mitts – Of Handloom” (for non-knitted/crocheted handloom gloves). These attract a 12% GST rate, effective from July 1, 2017.
For Leather Gloves (Especially Sports Gloves):
- 42031200: “Gloves Specially Designed For Use In Sports.” These leather sports gloves attract a 12% GST rate, effective from July 1, 2017. (Note: The provided data only shows 420312% without the 8-digit HSN but confirms the 12% rate for this category).
For Pot Scourers and Scouring/Polishing Pads, Gloves and the like (of Iron/Steel, Aluminium, Copper): It’s important to clarify that the mention of “Gloves And The Like” in HSN codes like 73231000 (Iron/Steel), 761510 (Aluminium), or 74181010 (Copper) primarily refers to metal scouring pads or similar abrasive articles shaped like gloves, not typical handwear gloves. These are classified based on their material and attract either an 18% GST rate (for Iron/Steel) or a 12% GST rate (for Aluminium and Copper), effective from July 1, 2017.
For Plastic Gloves (as Articles of Apparel/Clothing Accessories):
- 39262021/39262029: These codes cover “Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) : Aprons : Of Polyurethane Foam / Other.” While they mention “Gloves,” these are more specific to apparel and clothing accessories made of plastics, distinct from medical or general rubber gloves. These attract an 18% GST rate, effective from July 1, 2017.

Why HSN Codes are Crucial for Your Glove Business

Accurate HSN code classification is fundamental for several reasons:

GST Compliance: The HSN code directly determines the applicable GST rate, ensuring businesses charge and remit the correct amount of tax to the government, avoiding penalties.
Transparent Pricing: Clear HSN codes contribute to transparent pricing, allowing consumers to understand the tax component of their glove purchase.
Seamless Trade: HSN codes provide a universal language for goods, simplifying customs procedures for both domestic and international trade, reducing delays and errors.
Inventory Management: Proper classification aids in efficient inventory tracking, procurement, and overall supply chain management.

FAQs

What is the HSN code for surgical rubber gloves?

The HSN code for surgical rubber gloves is 40151200.

What is the GST rate for surgical rubber gloves?

Surgical rubber gloves attract a 12% GST rate.

What is the GST rate for general-purpose rubber gloves?

General-purpose rubber gloves attract an 18% GST rate.

What is the GST rate for cotton gloves?

Cotton gloves attract a 12% GST rate.

When did the GST rates for most types of gloves become effective?

Most GST rates for gloves, as per the provided data, became effective on July 1, 2017.

What is the GST rate for leather sports gloves?

Leather sports gloves attract a 12% GST rate.

Gloves HSN Code

Understand the Gloves HSN Code for GST

Identifying the Right HSN Code for Your Gloves

Why HSN Codes are Crucial for Your Glove Business

HSN Code of similar products

FAQs

What is the HSN code for surgical rubber gloves?

What is the GST rate for surgical rubber gloves?

What is the GST rate for general-purpose rubber gloves?

What is the GST rate for cotton gloves?

When did the GST rates for most types of gloves become effective?

What is the GST rate for leather sports gloves?