Leather hand gloves HSN Code : Applicability, HSN Code and GST Rate on Leather hand gloves

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 – Gloves, Mittens And Mitts : Other : Mittens And Mitts	42032930	18%	–	15/11/2017 – 1/07/2017	–
Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Gloves, Mittens And Mitts : Other : Other Gloves	42032920	18%	–	15/11/2017 – 1/07/2017	–
Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Gloves, Mittens And Mitts : Specially Designed For Use In Sports : Gloves	42032110	12%	–	15/11/2017 – 1/07/2017	–
Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Gloves, Mittens And Mitts : Other : Gloves For Use In Industry	42032910	18%	–	15/11/2017 – 1/07/2017	–
Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Gloves, Mittens And Mitts : Specially Designed For Use In Sports : Mittens And Mitts	42032120	18%	–	15/11/2017 – 1/07/2017	–
Gloves Specially Designed For Use In Sports	4203	12%	–	01/07/2017	–
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal	Hand Tools, The Following : Spades, Shovels, Mattocks, Picks, Hoes, Forks And Rakes; Axes, Bill Hooks And Similar Hewing Tools; Secateurs And Pruners Of Any Kind; Scythes, Sickles, Hay Knives, Hedge Shears, Timber Wedges And Other Tools Of A Kind Used In	82013000	Nil	–	01/07/2017	–
Hand Saws; Blades For Saws Of All Kinds (Including Slitting, Slotting Or Toothless Saw Blades)- Circular Saw Blades (Including Slitting Or Slotting Saw Blades) : With Working Part Of Steel	82023100	18%	–	01/07/2017	–
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	–
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof	Tools For Working In The Hand, Pneumatic, Hydraulic Or With Self-Contained Electric Or Non-Electric Motor – Parts: Of Pneumatic Tools	84679200	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	–
Carpets and other textile floor coverings	Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Of Pile Construction, Not Made Up : Of Man – Made Textile Material : Carpets, Car	57023210	12%	–	13/10/2017 1/07/2017	–
Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Not Of Pile Construction, Not Made Up : Of Other Textile Materials : Other	57025990	12%	–	13/10/2017 1/07/2017	–
Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Of Pile Construction, Not Made Up : Of Man – Made Textile Material : Other	57023290	12%	–	13/10/2017 1/07/2017	–
Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Not Of Pile Construction, Not Made Up : Of Man – Made Textile Materials : Mats An	57025220	12%	–	13/10/2017 1/07/2017	–
Miscellaneous manufactured articles	Brooms, Brushes (Including Brushes Constituting Parts Of Machines, Appliances Or Vehicles), Hand-Operated Mechanical Floor Sweepers, Not Motorised, Mops And Feather Dusters; Prepared Knots And Tufts For Broom Or Brush Making; Paint Pads And Rollers; Squee	96031000	5%	–	01/07/2017	–
Brooms, Brushes (Including Brushes Constituting Parts Of Machines, Appliances Or Vehicles), Hand-Operated Mechanical Floor Sweepers, Not Motorised, Mops And Feather Dusters; Prepared Knots And Tufts For Broom Or Brush Making; Paint Pads And Rollers; Squee	96033090	18%	–	22/09/2017 1/07/2017	–
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	–
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	–

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 – Gloves, Mittens And Mitts : Other : Mittens And Mitts

42032930

18%

–

15/11/2017 – 1/07/2017

–

Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Gloves, Mittens And Mitts : Other : Other Gloves

42032920

18%

–

15/11/2017 – 1/07/2017

–

Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Gloves, Mittens And Mitts : Specially Designed For Use In Sports : Gloves

42032110

12%

–

15/11/2017 – 1/07/2017

–

Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Gloves, Mittens And Mitts : Other : Gloves For Use In Industry

42032910

18%

–

15/11/2017 – 1/07/2017

–

Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Gloves, Mittens And Mitts : Specially Designed For Use In Sports : Mittens And Mitts

42032120

18%

–

15/11/2017 – 1/07/2017

–

Gloves Specially Designed For Use In Sports

4203

12%

–

01/07/2017

–

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

Hand Tools, The Following : Spades, Shovels, Mattocks, Picks, Hoes, Forks And Rakes; Axes, Bill Hooks And Similar Hewing Tools; Secateurs And Pruners Of Any Kind; Scythes, Sickles, Hay Knives, Hedge Shears, Timber Wedges And Other Tools Of A Kind Used In

82013000

Nil

–

01/07/2017

–

Hand Saws; Blades For Saws Of All Kinds (Including Slitting, Slotting Or Toothless Saw Blades)- Circular Saw Blades (Including Slitting Or Slotting Saw Blades) : With Working Part Of Steel

82023100

18%

–

01/07/2017

–

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

–

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Tools For Working In The Hand, Pneumatic, Hydraulic Or With Self-Contained Electric Or Non-Electric Motor – Parts: Of Pneumatic Tools

84679200

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

–

Carpets and other textile floor coverings

Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Of Pile Construction, Not Made Up : Of Man – Made Textile Material : Carpets, Car

57023210

12%

–

13/10/2017 1/07/2017

–

Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Not Of Pile Construction, Not Made Up : Of Other Textile Materials : Other

57025990

12%

–

13/10/2017 1/07/2017

–

57023290

12%

–

13/10/2017 1/07/2017

–

Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Not Of Pile Construction, Not Made Up : Of Man – Made Textile Materials : Mats An

57025220

12%

–

13/10/2017 1/07/2017

–

Miscellaneous manufactured articles

Brooms, Brushes (Including Brushes Constituting Parts Of Machines, Appliances Or Vehicles), Hand-Operated Mechanical Floor Sweepers, Not Motorised, Mops And Feather Dusters; Prepared Knots And Tufts For Broom Or Brush Making; Paint Pads And Rollers; Squee

96031000

–

01/07/2017

–

96033090

18%

–

22/09/2017 1/07/2017

–

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

–

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

–

Understanding the Leather Hand Gloves HSN Code

Leather hand gloves are more than just fashion statements; they serve crucial protective, functional, and even sporting purposes. For businesses dealing with leather hand gloves in India, accurately identifying their Harmonized System Nomenclature (HSN) code and the corresponding Goods and Services Tax (GST) rates is essential for smooth operations and compliance. Let’s get a grip on the classification of these versatile items.

Unraveling the HSN Code for Leather Hand Gloves

The primary HSN classification for leather hand gloves falls under Chapter 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut). This chapter specifically covers finished articles made of leather.

Within Chapter 42, the relevant categories are:

Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Gloves, Mittens And Mitts: This is the direct and most specific heading for leather gloves.
- Specially Designed For Use In Sports: This category targets gloves used in various sports.
  - Gloves: HSN 42032110
  - Mittens And Mitts: HSN 42032120
- Other (Non-Sports Use): This covers general-purpose and industrial leather gloves.
  - Gloves For Use In Industry: HSN 42032910
  - Other Gloves: HSN 42032920 (for general leather gloves not specified for sports or industry)
  - Mittens And Mitts: HSN 42032930 (for general leather mittens and mitts)
The broader HSN 4203 also covers “Gloves Specially Designed For Use In Sports.”

It’s important to differentiate leather hand gloves from other “glove” related items that are made of different materials or serve different functions:

Rubber Gloves: HSN 40151900 covers “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.”
Scouring or Polishing Pads, Gloves of Iron/Steel/Aluminium: HSN 73239190, 73239490 (Iron/Steel), and 76152010 (Aluminium) refer to metal-based scouring gloves, used for cleaning, not apparel.
Composition Leather (Raw Material): HSN 41152010 covers “Composition Leather With A Basis Of Leather Or Leather Fiber, In Slabs, Sheets Or Strip,” which is the raw material, not the finished gloves.

Understanding the GST Rates for Leather Hand Gloves

The GST rates for leather hand gloves primarily fall into two categories based on their intended use:

Sporting Leather Gloves (12% GST):
- “Gloves Specially Designed For Use In Sports” (HSN 42032110) and the broader HSN 4203 for sports gloves are subject to a 12% GST rate. This rate became effective from July 1, 2017, with a revision on November 15, 2017.
Other Leather Gloves (18% GST):
- “Gloves For Use In Industry” (HSN 42032910), “Other Gloves” (HSN 42032920), and “Mittens And Mitts” (HSN 42032930) are all subject to an 18% GST rate. These rates also became effective from July 1, 2017, with a revision on November 15, 2017.
- Leather mittens and mitts specially designed for sports (HSN 42032120) curiously also fall under the 18% GST rate, despite the broader category for sports gloves being 12%. This highlights the need for careful review of specific HSN codes.

This distinction in GST rates emphasizes the importance of accurate classification based on the specific type and purpose of the leather hand glove.

FAQs

What is the primary HSN Chapter for leather hand gloves?

The primary HSN Chapter for leather hand gloves is 42.

What is the GST rate for leather gloves used in sports?

Leather gloves used in sports are subject to a 12% GST rate.

What is the GST rate for industrial leather gloves?

Industrial leather gloves are subject to an 18% GST rate.

What is the HSN code for hand gloves made of rubber?

Hand gloves made of rubber are classified under HSN 40151900.

Why do different types of leather gloves have different GST rates?

Different types of leather gloves have varying GST rates based on their specific classification, often differentiating between sports use (lower rate) and general/industrial use (higher rate).

Leather hand gloves HSN Code

Understanding the Leather Hand Gloves HSN Code

Unraveling the HSN Code for Leather Hand Gloves

Understanding the GST Rates for Leather Hand Gloves

HSN Code of similar products

FAQs

What is the primary HSN Chapter for leather hand gloves?

What is the GST rate for leather gloves used in sports?

What is the GST rate for industrial leather gloves?

What is the HSN code for hand gloves made of rubber?

Why do different types of leather gloves have different GST rates?