School bags HSN Code

Understand the School Bags HSN Code: Your Guide to GST

School bags are a back-to-school essential, and for businesses involved in their manufacturing, distribution, or retail, understanding the correct HSN (Harmonized System of Nomenclature) code is crucial for accurate GST (Goods and Services Tax) compliance in India. While seemingly straightforward, the classification of school bags can depend on their material composition.

Let’s delve into the HSN codes that apply to school bags and their corresponding GST rates.

Identifying School Bag HSN Codes

The primary HSN classification for school bags 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 broadly covers a range of carrying items, including school satchels.

Most school bags, regardless of whether their outer surface is made of leather, plastic sheeting, or textile materials, will typically fall under HSN Code 4202. Within this, specific sub-categories exist based on the material of the outer surface:

• School Satchels with Outer Surface of Leather, Composition Leather, or Patent Leather:
  • These school bags are grouped with other travel goods like trunks, suitcases, briefcases, and fall under various sub-headings such as 42021110, 42021120, 42021190, etc.
  • The common description for these includes “School Satchels.”
• School Satchels with Outer Surface of Plastic Sheeting or Textile Materials:
  • This category includes the vast majority of school bags available today, made from materials like polyester, nylon, or other synthetic fabrics, as well as those with a plastic exterior. You’ll find them under sub-headings like 42021290 (for “other” within this category) and broader codes like 42022290 (which often includes backpacks).
  • Specific mentions of “School Satchels” or “School Backpacks” are frequent under these codes.

Understanding GST Rates for School Bags

The Goods and Services Tax (GST) rate for most school bags in India is 18%. This rate applies broadly across the HSN 4202 category for school satchels, regardless of their outer surface material (leather, plastic sheeting, or textile).

While some historical or very specific classifications for other types of bags might have seen a 12% rate (like certain handbags made of cotton or jute, or a particular sub-category of handbags/travel bags under 42022220), school bags, as “school satchels” within the comprehensive definition of travel goods and similar containers, consistently attract the 18% GST.

These GST rates for bags and satchels, including school bags, were largely implemented and revised to their current state around November 15, 2017, and in some cases, the original 18% rate was effective from July 1, 2017, replacing an earlier 28%. No CESS charges are generally applicable to school bags.