Trolley HSN Code

Understand Trolley HSN Code and GST Implications

Trolleys, in their various forms, serve numerous purposes, from luggage transport to shopping convenience. When it comes to taxation under the Goods and Services Tax (GST) in India, identifying the correct Harmonized System of Nomenclature (HSN) code is essential. This blog post will explore the HSN codes relevant to trolleys based on the provided data and their corresponding GST rates.

Explore HSN Codes for Different Types of Trolleys

The HSN system classifies goods based on their nature and material. The provided data focuses on “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.” Within this broad category, several HSN codes are listed, which might apply to different types of trolleys, particularly those used for travel:

• Trolleys with outer surface of leather: 42021250
• Trolleys with outer surface of plastic or textile materials: 42022290
• Other trolleys (materials not specified in detail): 42021290, 42029900

It’s important to note that the specific HSN code depends on the primary material used in the outer surface of the trolley bag. The term “similar containers” within the description could encompass various wheeled luggage items commonly referred to as trolleys.

Know the Applicable GST Rate on Trolleys

The provided data consistently shows a GST rate of 18% applicable to all the listed HSN codes under Chapter 42. There is no mention of any CESS being levied on these goods, and the effective date for this rate is 15/11/2017. This indicates a uniform GST rate for these categories of travel-related bags, including trolleys, since the rate revision on that date.