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HSN 4202 18% GST

HSN Code 4202 — Bags & luggage

HSN code 4202 covers 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 sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper. Under GST 2.0 (effective 22 September 2025), HSN 4202 (bags & luggage) is taxed at 18% GST. This code falls under Chapter 42 — Articles Of Leather; Saddlery And Harness; Travel Goods, Handbags And Similar Containers; Articles Of Animal Gut (Other Than Silkworm Gut).

Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).

HSN 4202 at a glance

HSN Code4202
DescriptionTRUNKS, 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 SHEETING OF PLASTICS, OF TEXTILE MATERIALS, OF VULCANISED FIBRE OR OF PAPERBOARD, OR WHOLLY OR MAINLY COVERED WITH SUCH MATERIALS OR WITH PAPER
GST Rate (GST 2.0)18%
ChapterChapter 42 — Articles Of Leather; Saddlery And Harness; Travel Goods, Handbags And Similar Containers; Articles Of Animal Gut (Other Than Silkworm Gut)
Heading4202

28% + compensation cess retained pending cess wind-down (CBIC, eff 22 Sep 2025) GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.

Sub-classifications under HSN 4202

56 more specific 6- and 8-digit codes fall under 4202 (bags & luggage). The exact sub-code depends on the product variant; the GST rate is shown for each.

HSN CodeDescriptionGST
420211With Outer Surface Of Leather Or Of Composition Leather:18%
420212With Outer Surface Of Plastic Or Of Textile Materials :18%
420219Other :18%
420221With Outer Surface Of Leather Or Of Composition Leather:18%
420222With Outer Surface Of Sheeting Of Plastics Or Of Textile Materials :5%
420229Other :5%
420231With Outer Surface Of Leather Or Of Composition Leather:5%
420232With Outer Surface Of Sheeting Of Plastics Or Of Textile Materials:5%
420239Other :5%
420291With Outer Surface Of Leather Or Of Composition Leather18%
420292With Outer Surface Of Sheeting Of Plastics Or Of Textile Materials18%
420299Other18%
42021110Travel Goods (Trunks, Suit-Cases, Sports Bags And Other Similar Items ) Of Leather18%
42021120Toilet-Bags And Cases, Of Leather18%
42021130Satchels18%
42021140Brief-Cases18%
42021150Executive-Cases18%
42021160Vanity-Cases18%
42021170Attache-Cases18%
42021190Other18%
42021210Toilet-Cases18%
42021220Plastic Moulded Suit Cases18%
42021230Plastic Moulded Brief Cases18%
42021240Satchels18%
42021250Other Travel Goods18%
42021260Brief Cases18%
42021270Executive Cases Other Than Plastic Moulded18%
42021280Vanity Cases18%
42021290Other18%
42021910Travel Goods (Trunks, Suit Cases, Sports Bags, And Other Similar Items) Of Leather18%

Showing 30 of 56 sub-codes — search the HSN Code Finder for the rest.

Frequently Asked Questions

What is the HSN code for bags & luggage?
The HSN code for bags & luggage is 4202, under Chapter 42 (Articles Of Leather; Saddlery And Harness; Travel Goods, Handbags And Similar Containers; Articles Of Animal Gut (Other Than Silkworm Gut)).
What is the GST rate on bags & luggage?
Under GST 2.0, HSN 4202 (bags & luggage) is taxed at 18% GST. 28% + compensation cess retained pending cess wind-down (CBIC, eff 22 Sep 2025)
Which chapter does HSN code 4202 belong to?
HSN 4202 belongs to Chapter 42 of the HSN classification — Articles Of Leather; Saddlery And Harness; Travel Goods, Handbags And Similar Containers; Articles Of Animal Gut (Other Than Silkworm Gut).
Is the HSN code 4202 mandatory on invoices for bags & luggage?
Yes. To bill bags & luggage under GST, businesses with turnover above Rs. 5 crore must show the 6-digit HSN code on all B2B and B2C invoices; those up to Rs. 5 crore use the 4-digit HSN (4202) on B2B invoices. TallyPrime auto-applies the correct HSN code and GST rate on every invoice.

Related HSN codes in Chapter 42

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