Bag HSN Code for GST Filing
Bags are used everywhere in daily life. People use cloth and jute bags for shopping, leather bags for travel and office use and plastic and paper bags for packing and delivery.
To use the bag HSN code correctly and apply the right GST rate, traders, retailers and manufacturers need to understand how different types of bags are classified under HSN and how GST usually applies after the changes from 22 September 2025.
How to Classify Different Types of Bags for GST?
Under GST, bags are not all placed in one single chapter. The HSN code depends on the material and the main use of the bag. Packing bags are usually kept in the chapters for packing material, while travel and fashion bags are kept in the chapter for trunks and similar containers.
Cotton and jute shopping bags that work as sacks and packing bags are normally grouped in the family for textile sacks and bags. Paper shopping bags and grocery bags are grouped in the family that covers cartons, boxes and bags of paper. Plastic carry bags and garbage bags are placed in the family for plastic articles for packing of goods. Leather handbags and travel bags are grouped in the leather goods family.
Key Bag HSN Codes and GST Rates after 22 September 2025
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 6305 | Textile sacks and bags | Cotton and jute shopping and packing bags | 5% |
| 4819 | Paper packing bags | Paper carry bags and grocery bags | 5% |
| 3923 | Plastic sacks and bags | Plastic carry bags, poly bags and garbage bags | 18% |
| 4202 | Leather and travel bags | Leather handbags, office bags and travel bags | 18% |
What Are the Key Differences Between HSN Codes for Various Bags?
The main difference between HSN codes for bags is the material and the purpose. Textile bags made of cotton or jute that are used as sacks or simple carry bags are placed in the textile sack family. These are often promoted as reusable eco friendly shopping bags.
Paper bags used by grocery stores, bakeries and garment shops for packing goods are placed in the paper packing family. These bags are used mainly for packing and carrying goods and not as fashion items. Plastic carry bags, garbage bags and poly bags are grouped in the plastic packing family, because they are made of plastic and serve the same packing function.
Leather handbags, laptop bags and many travel bags are placed in the leather and travel goods family. This family also covers school bags, briefcases and similar personal bags. Even if these bags are used to carry goods, they are treated as travel or fashion items and not as simple packing material.
Which Bags Fall Under the Same HSN Code for GST Returns?
Bags that share the same material and similar use usually fall under the same HSN family. For example, most cotton shopping bags and jute shopping bags used for groceries are reported under the same textile sack family. In many cases, big jute grain sacks and smaller jute shopping bags also share this family with the description used to show the difference.
Different sizes of paper carry bags for garments, food and gifts are normally kept in the same paper packing family. Plastic carry bags, poly bags for packing and garbage bags for waste collection are grouped under the same plastic packing family in most trade practice.
Leather handbags, office bags, school bags and some travel bags are grouped under the leather and travel goods family. The detailed item text and product code show if the bag is a school bag, laptop bag or formal handbag, while the HSN family remains the same for GST reporting.
Why Does the GST Rate Vary Across Cotton, Leather and Plastic Bags?
After the move to the three slab GST structure from 22 September 2025, many daily use and eco friendly packing items such as cotton, jute and paper carry bags are placed in the lower 5% slab in line with other basic goods. These products support reusable and environment friendly packing and are often treated more gently for GST.
Leather bags and travel bags are considered value added consumer goods. They normally attract the standard 18% GST rate under the leather and travel goods family. Branded and premium handbags and laptop bags therefore usually carry 18% GST on the taxable value.
Plastic bags and garbage bags are also standard rated in most cases and attract 18% GST. Policy can change for certain categories of plastic bags where there are environmental measures, but in general they remain in the standard slab. The GST rate may vary depending on specific notifications and conditions, especially for special purpose bags.
Because of these differences, a shop may sell cotton bags at 5% GST, plastic carry bags at 18% and leather office bags at 18% under three different HSN families. Correct mapping in the accounting software is important so that invoices and GST returns show the right HSN and rate for each type of bag.
Conclusion
Bag HSN codes depend mainly on the material and use of the bag. Cotton and jute shopping bags and many paper bags are usually placed in families that draw 5% GST, while leather bags and most plastic bags fall in standard rated families at 18%.
By identifying whether a bag is textile, paper, plastic or leather and then linking it to the correct HSN family and GST rate in the billing system, businesses can raise accurate invoices, help buyers claim input tax credit correctly and avoid disputes about the GST classification of different types of bags.
As a Chartered Accountant with over 12 years of experience, I am not only skilled in my profession but also passionate about writing. I specialize in producing insightful content on topics like GST, accounts payable, and income tax, confidently delivering valuable information that engages and informs my audience.
Frequently Asked Questions
-
What is the HSN code for bags under GST?
There is no single HSN code for all bags. Cotton and jute bags often use the textile sack family, paper bags use the paper packing family, plastic bags use the plastic packing family and leather bags use the leather and travel goods family.
-
How does the GST rate differ for cotton, paper and plastic bags?
Cotton and jute bags and many paper bags are often taxed at 5%, while plastic bags are mostly taxed at 18%. The rate depends on the HSN family and any special notifications for that type of bag.
-
Are jute and leather bags classified under the same HSN code?
No. Jute bags are treated as textile sacks and are placed in the textile sack family, while leather handbags and travel bags are placed in the leather and travel goods family. Their GST rates also differ in most cases.
-
What is the HSN code for carry bags and garbage bags?
Carry bags and garbage bags made of plastic are usually classified in the plastic packing family for sacks and bags. Paper carry bags are instead classified in the paper packing family.
-
Can I file different types of bags under the same GST classification?
You can group products under the same HSN family if they share the same material and basic use, for example different sizes of paper bags. You should not file textile, plastic and leather bags under one common code because they belong to different HSN families and rate slabs.