Leather handbag HSN Code

Understanding the Leather Handbag HSN Code

Leather handbags fall under Chapter 42 of the HSN, which broadly covers “Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut).” This chapter specifically addresses various items made from leather.

More precisely, within Chapter 42, the relevant HSN code for leather handbags is 4202. This heading is quite comprehensive, encompassing a range of similar items:

• “Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of plastic sheeting, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper.”

Within HSN 4202, several sub-headings specifically address handbags made of leather:

• 420211: This sub-heading refers to bags “With outer surface of leather or of composition leather or of patent leather”. Many leather handbags will fall under codes like 42021110 (for travel goods of leather), 42021120 (for toilet bags of leather), and 42021190 (for other leather items not specifically listed).
• 42022110: This code is explicitly for “Hand-bags for ladies,” with the outer surface of leather or composition leather. This is often the most direct HSN for common leather handbags.

GST Rate on Leather Handbags: Most leather handbags, regardless of their specific sub-classification under HSN 4202 (as long as they are genuinely made of leather or composition leather), generally attract an 18% GST rate. This rate has been effective since November 15, 2017. While the data shows some variations for bags of textile materials or cotton (which could be 12%), for products with an outer surface of leather, the 18% rate is predominant.

Therefore, if you are dealing with a genuine leather handbag, look to HSN 4202, with common specific codes like 42021110, 42021190, or 42022110, all typically attracting an 18% GST rate.