Leather belt HSN Code

GST rates and HSN code for Leather belt.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate 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 LeatherBelts And Bandoliers4203300018%15/11/2017 – 1/07/2017
Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Other Clothing Accessories : Semi-Chrome Grain Garments4203402018%15/11/2017 – 1/07/2017
Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Articles Of Apparel : Jackets And Jerseys4203101018%15/11/2017 – 1/07/2017
Rubber and articles thereofConveyor Or Transmission Belts Or Belting Of Vulcanised Rubber – Transmission Belts Or Belting : Other : Other : Endless Flat Belt4010399118%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 And4115201012%15/11/2017
Chamois (Including Combination Chamois) Leather; Patent Leather And Patent Laminated Leather ; Metallised Leather – Chamois (Including Combination Chamois) Leather4114100012%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 Kids4113100012%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 Leather4114202012%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 – Other4113900012%15/11/2017
Footwear, gaiters and the like; parts of such articlesFootwear 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:Others6403202918%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 Boots6403120018%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 Sole6403992018%01/07/2017
Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear :Other: Other6403199018%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: Other6403201918%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 Children6403593018%01/07/2017
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofMachinery 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 Footwear8453200018%01/07/2017
Plastics and articles thereofOther 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 Foot3926904918%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; inksOther Paints And Varnishes (Including Enamels, Lacquers And Distempers); Prepared Water Pigments Of A Kind Used For Finishing Leather321018%27/07/2018 01/07/2017
Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial useTextile Fabrics, Impregnated, Coated, Covered Or Laminated With Plastics, Other Than Those Of Heading 5902- With Polyvinyl Chloride : Imitation Leather Fabrics Of Cotton5903101012%01/07/2017
ServicesRepair Services Of Footwear And Leather Goods9987215/18Nil 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.

FAQs

What is the definitive HSN code for a leather belt?

The definitive HSN code for a leather belt is 42033000.

What is the GST rate for leather belts in India?

The GST rate for leather belts is 18%.

When did the 18% GST rate for leather belts come into effect?

The 18% GST rate for leather belts became effective from November 15, 2017.

What HSN code would apply to a belt made entirely of rubber?

A belt made entirely of rubber would fall under Chapter 40, likely HSN 4010, which refers to rubber conveyor or transmission belts.

Is there a different GST rate for luxury leather belts?

No, the GST rate for leather belts is generally 18%, regardless of their luxury status, as per the HSN classification.

Open Your Free Demat Account Now!

Step into a world of zero fees and limitless opportunities!

pocketful logo

2022-25 Pocketful. All rights reserved, Built with in India

Version -5.76

app image 1app image 2

Explore

Calculatorsfooter arrow down icon
Popular Calculatorsfooter arrow down icon
Group Stocksfooter arrow down icon

Pocketful Fintech Capital Private Limited (CIN U65999DL2021PTC390548) | The SEBI Registration No. allotted to us is INZ000313732. NSE Member Code: 90326 | BSE Member Code: 6808 | MCX Member Code: 57120 DP | CDSL: 12099800