| HSN | Description | CGST Rate(%) | SGST/UTGST Rate(%) | IGST RATE(%) |
|---|---|---|---|---|
| 4203 | Gloves specially designed for use in sports | 6 | 6 | 12 |
| 4202 | School satchels and bags other than of leather or composition leather | 9 | 9 | 18 |
| 4202 12 10 | Toilet cases | 9 | 9 | 18 |
| 4202 22 10 | Hand bags and shopping bags, of artificial plastic material | 9 | 9 | 18 |
| 4202 22 20 | Hand bags and shopping bags, of cotton | 9 | 9 | 18 |
| 4202 22 30 | Hand bags and shopping bags, of jute | 9 | 9 | 18 |
| 4202 22 40 | Vanity bags | 9 | 9 | 18 |
| 4202 29 10 | Handbags of other materials excluding wicker work or basket work | 9 | 9 | 18 |
| 4201 | Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material | 14 | 14 | 28 |
| 4202 | 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, to-bacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of pla | 9 | 9 | 18 |
| 4203 | Articles of apparel and clothing accessories, of leather or of composition leather | 9 | 9 | 18 |
| 4205 | Other articles of leather or of composition leather | 14 | 14 | 28 |
| 4206 | Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons | 9 | 9 | 18 |
The GST Council and the Government of India have introduced GST which is otherwise called as the Goods and Service Tax. It is an indirect tax that is levied/ implemented on the goods and services which are sold for the domestic consumption. The GST is paid by the customers but is remitted to the Government by the business selling the goods and the services. In short, the GST provides the revenues to the Government.
The GST Rates are classified into 5 Tax Slabs: 0%, 5%, 12%, 18% and 28%. These GST Rates are mapped to the HSN Codes. In this section, we are going to know about the HSN Codes of Trunks, Suitcases and Vanity Cases and how much GST Rates do they attract.
Now coming to the HSN Codes, the HSN Codes stands for Harmonized System Nomenclature. These codes are developed by the World Customs Organization (WCO). The main objective of the HSN Codes is to classify the various commodities in a systematic and logical manner. It has about 5000 Commodity Groups.
The HSN Codes is mainly a six-digit unique code, which consists of 21 Sections, 99 Chapters along with 1244 Headings and 5224 Sub-Headings. Each section is divided into chapters and each chapter are divided into headings and the headings are further divided into sub-headings. The section and the chapter describe the broader categories of the goods while the heading and the sub-heading denote the products in details.
The HSN Codes in India, have an additional two more digits for more deeper and sorted classification of products.
The GST and the HSN Codes of the Trunks, Suitcases and Vanity Cases fall under the Chapter 42 of the HSN Codes.