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 Code | 4202 |
| Description | 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 |
| GST Rate (GST 2.0) | 18% |
| Chapter | Chapter 42 — Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) |
| Heading | 4202 |
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.
About HSN 4202
HSN heading 4202 covers the broad family of cases, bags and similar containers used to carry or store things. The official scope spans hard-shell items like trunks, suit-cases, executive-cases, brief-cases and jewellery boxes, soft carriers like handbags, purses, wallets, rucksacks, sports bags, travelling-bags and shopping-bags, plus everyday specialised cases such as spectacle cases, camera cases, school satchels, toilet bags and insulated food or beverage bags. What unites them is function, not material: the heading applies whether the article is made of leather, plastic sheeting, textile fabric, vulcanised fibre or paperboard. Under GST 2.0 (effective 22 September 2025), the heading-level default rate on this page is 18%, which covers the bulk of mainstream bags, suitcases, wallets and cases. A few specific items in the sub-classification table sit at 5% (notably hand-loom and recognised handicraft variants), so apply the rate on the exact 6 or 8-digit sub-code from the table on this page rather than assuming a blanket 18%. On a tax invoice, this is the code a luggage shop, leather-goods seller or bag manufacturer reports; the same 4-digit value flows into the HSN summary of GSTR-1 and onto e-way bills. Remember the digit hierarchy: 4202 is the heading, and a specific item (say, a leather handbag versus a plastic vanity case) sits in a 6- or 8-digit sub-code beneath it. Classification tip: focus on what the article is, not its contents, and check the constituent material to land on the right sub-code.
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 Code | Description | GST |
|---|---|---|
| 420211 | With Outer Surface of Leather or of Composition Leather: | 18% |
| 420212 | With Outer Surface of Plastic or of Textile Materials : | 18% |
| 420219 | Other : | 18% |
| 420221 | With Outer Surface of Leather or of Composition Leather: | 18% |
| 420222 | With Outer Surface of Sheeting of Plastics or of Textile Materials : | 5% |
| 420229 | Other : | 5% |
| 420231 | With Outer Surface of Leather or of Composition Leather: | 5% |
| 420232 | With Outer Surface of Sheeting of Plastics or of Textile Materials: | 5% |
| 420239 | Other : | 5% |
| 420291 | With Outer Surface of Leather or of Composition Leather | 18% |
| 420292 | With Outer Surface of Sheeting of Plastics or of Textile Materials | 18% |
| 420299 | Other | 18% |
| 42021110 | Travel Goods (Trunks, Suit-Cases, Sports Bags and Other Similar Items ) of Leather | 18% |
| 42021120 | Toilet-Bags and Cases, of Leather | 18% |
| 42021130 | Satchels | 18% |
| 42021140 | Brief-Cases | 18% |
| 42021150 | Executive-Cases | 18% |
| 42021160 | Vanity-Cases | 18% |
| 42021170 | Attache-Cases | 18% |
| 42021190 | Other | 18% |
| 42021210 | Toilet-Cases | 18% |
| 42021220 | Plastic Moulded Suit Cases | 18% |
| 42021230 | Plastic Moulded Brief Cases | 18% |
| 42021240 | Satchels | 18% |
| 42021250 | Other Travel Goods | 18% |
| 42021260 | Brief Cases | 18% |
| 42021270 | Executive Cases Other Than Plastic Moulded | 18% |
| 42021280 | Vanity Cases | 18% |
| 42021290 | Other | 18% |
| 42021910 | Travel Goods (Trunks, Suit Cases, Sports Bags, and Other Similar Items) of Leather | 18% |
Showing 30 of 56 sub-codes — search the HSN Code Finder for the rest.
Frequently Asked Questions
What GST rate applies to handbags, wallets and suitcases under HSN 4202?
Are spectacle cases and insulated food bags classified under 4202?
What is the HSN code for bags & luggage?
What is the GST rate on bags & luggage?
Which chapter does HSN code 4202 belong to?
Is the HSN code 4202 mandatory on invoices for bags & luggage?
Related HSN codes in Chapter 42
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