Leather belt HSN Code
GST rates and HSN code for Leather belt.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Articles of <strong>leather</strong>; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) | Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Belts And Bandoliers | 42033000 | 18% | – | 15/11/2017 – 1/07/2017 | – |
| Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Other Clothing Accessories : Semi-Chrome Grain Garments | 42034020 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Articles Of Apparel : Jackets And Jerseys | 42031010 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Rubber and articles thereof | Conveyor Or Transmission Belts Or Belting Of Vulcanised Rubber – Transmission Belts Or Belting : Other : Other : Endless Flat Belt | 40103991 | 18% | – | 01/07/2017 | – |
| Raw hides and skins (other than furskins) and <strong>leather</strong> | Composition Leather With A Basis Of Leather Or Leather Fiber, In Slabs, Sheets Or Strip, Whether Or Not In Rolls; Parings And Other Waste Of Leather Or Of Composition Leather, Not Suitable For The Manufacture Of Leather Articles; Leather Dust, Powder And | 41152010 | 12% | – | 15/11/2017 | – |
| Chamois (Including Combination Chamois) Leather; Patent Leather And Patent Laminated Leather ; Metallised Leather – Chamois (Including Combination Chamois) Leather | 41141000 | 12% | – | 15/11/2017 | – | |
| Leather Further Prepared After Tanning Or Crusting, Including Parchment-Dressed Leather, Of Other Animals, Without Wool Or Hair On, Whether Or Not Split, Other Than Leather Of Heading 4114 – Of Goats Or Kids | 41131000 | 12% | – | 15/11/2017 | – | |
| Chamois (Including Combination Chamois) Leather; Patent Leather And Patent Laminated Leather ; Metallised Leather – Patent Leather And Patent Laminated Leather; Metallised Leather :Metallised Leather | 41142020 | 12% | – | 15/11/2017 | – | |
| Leather Further Prepared After Tanning Or Crusting, Including Parchment-Dressed Leather, Of Other Animals, Without Wool Or Hair On, Whether Or Not Split, Other Than Leather Of Heading 4114 – Other | 41139000 | 12% | – | 15/11/2017 | – | |
| Footwear, gaiters and the like; parts of such articles | Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Footwear With Outer Soles Of Leather, And Uppers Which Consist Of Leather Straps Across The Instep And Around The Big Toe: All Leather, Open Toe:Others | 64032029 | 18% | – | 01/07/2017 | – |
| Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear : Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots | 64031200 | 18% | – | 01/07/2017 | – | |
| Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear: Other: Leather Sandals With Plastic Or Synthetic Sole | 64039920 | 18% | – | 01/07/2017 | – | |
| Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear :Other: Other | 64031990 | 18% | – | 01/07/2017 | – | |
| Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Footwear With Outer Soles Of Leather, And Uppers Which Consist Of Leather Straps Across The Instep And Around The Big Toe: All Leather, Closed Toe: Other | 64032019 | 18% | – | 01/07/2017 | – | |
| Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear, With Outer Soles Of Leather : Other: For Children | 64035930 | 18% | – | 01/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Machinery For Preparing, Tanning Or Working Hides, Skins Or Leather Or For Making Or Repairing Footwear Or Other Articles Of Hides, Skins Or Leather, Other Than Sewing Machines – Machinery For Making Or Repairing Footwear | 84532000 | 18% | – | 01/07/2017 | – |
| Plastics and articles thereof | Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Other : Rings, Buckles, Tacks, Washers And Other Decorative Fittings Made Of Plastic Used As Trimmings And Embellishments For Leather Products; Patterns For Leather Foot | 39269049 | 18% | – | 15/11/2017 1/07/2017 | – |
| Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks | Other Paints And Varnishes (Including Enamels, Lacquers And Distempers); Prepared Water Pigments Of A Kind Used For Finishing Leather | 3210 | 18% | – | 27/07/2018 01/07/2017 | – |
| Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use | Textile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902- With Polyvinyl Chloride : Imitation Leather Fabrics Of Cotton | 59031010 | 12% | – | 01/07/2017 | – |
| Services | Repair Services Of Footwear And Leather Goods | 998721 | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | – |
Understanding the Leather Belt HSN Code
A leather belt is more than just a functional accessory; it’s a statement piece, a testament to craftsmanship, and a vital component of many wardrobes. For businesses involved in the leather industry, from manufacturers to retailers, correctly classifying a leather belt under the Harmonized System of Nomenclature (HSN) and understanding its Goods and Services Tax (GST) implications is crucial for smooth trade and compliance in India.
Leather Belts Find Their Fit in Chapter 42: Articles of Leather
The HSN classification system is highly specific, and for a product like a leather belt, its nature as an article made from leather directly points to Chapter 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut). This chapter is dedicated to finished products derived from leather.
HSN 4203: Articles of Apparel and Clothing Accessories, of Leather or of Composition Leather
This is the primary heading under which leather belts are classified. It specifically covers clothing items and accessories made from genuine leather or composition leather.
- 42033000: This HSN code is specifically designated for “Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Belts And Bandoliers.” This is the most accurate and commonly used HSN code for leather belts.
The GST rate for leather belts under HSN 42033000 is 18%, which became effective from November 15, 2017, after being revised from an earlier 28% for many leather goods.
Other Relevant HSN Codes within Chapter 42
While 42033000 is the direct match, it’s helpful to understand other related codes within the same chapter that deal with other leather apparel or accessories:
- 42031010: Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Articles Of Apparel : Jackets And Jerseys (also at 18% GST).
- 42034020: Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Other Clothing Accessories : Semi-Chrome Grain Garments (also at 18% GST).
What Does NOT Apply to Leather Belts?
It is equally important to distinguish leather belts from other “belt” related items that fall under completely different HSN chapters. Misclassification can lead to significant compliance issues.
- Chapter 40 (Rubber and articles thereof): The data provided lists codes like 40103991 for “Conveyor Or Transmission Belts Or Belting Of Vulcanised Rubber.” These are industrial rubber belts, entirely different from apparel leather belts.
- Chapter 41 (Raw hides and skins and leather): HSN codes such as 41152010 (Composition Leather) or 41141000 (Chamois Leather) relate to the raw material (leather) itself, not the finished leather belt. These typically have a lower GST rate (e.g., 12%) as they are intermediate products.
- Chapter 64 (Footwear): Codes like 64032029 or 64031200 refer to “Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather.” These are for shoes and footwear, not belts.
- Chapter 84 (Machinery): HSN 84532000 for “Machinery For Making Or Repairing Footwear” is for manufacturing equipment, not the finished product.
- Chapter 39 (Plastics): While decorative plastic fittings (39269049) might be part of a leather belt, the belt itself would not be classified under plastics unless it’s a “composition leather” primarily based on plastic.
- Chapter 32 (Paints and Varnishes): HSN 3210 covers “Paints And Varnishes… Of A Kind Used For Finishing Leather,” which are products used on leather, not the leather belt itself.
- Chapter 59 (Textile Fabrics): “Imitation Leather Fabrics Of Cotton” (59031010) refers to textile materials that resemble leather, not actual leather belts.
The Consistent Rate: 18% GST
For genuine leather belts and those made of composition leather (where leather is the primary component), the GST rate is consistently 18%. This rate applies broadly to finished leather articles of apparel and clothing accessories.
Businesses should always refer to the latest GST notifications and seek expert advice if there’s any ambiguity in classification, especially for novel leather products or materials.
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