- Section 08 – Raw Hides And Skins, Leather, Furskins & Articles Thereof; Saddlery And Harness; Travel Goods, Handbags And Similar Containers; Articles Of Animal Gut (Other Than Silk- Worm Gut)
- Chapter 42 – Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)
- Sub-Chapters under Chapter 42
- Case Laws Related to Chapter 42
- Important Disclaimer
42 HSN Code: Articles of Leather; Saddlery and Harness; Travel Goods; Handbags
HSN Chapter 42 represents Articles of Leather; Saddlery and Harness; Travel Goods; Handbags under GST classification. This code helps businesses identify Articles of Leather; Saddlery and Harness; Travel Goods; Handbags correctly for billing, taxation, and trade purposes. With HSN Chapter 42, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Articles of Leather; Saddlery and Harness; Travel Goods; Handbags.
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Sub Chapters under HSN Chapter 42
Following Sub Chapters fall under HSN Chapter 42:
| Sub Chapter | New GST Rate | Old GST Rate | Description |
|---|---|---|---|
| 18% | 18% | Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material | |
| 5% | 12% | 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 | |
| 5% | 12% | Articles of apparel and clothing accessories, of leather or of composition leather | |
| 18% | 18% | Other articles of leather or of composition leather | |
| 18% | 18% | Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons |
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material
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
Articles of apparel and clothing accessories, of leather or of composition leather
Other articles of leather or of composition leather
Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons
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Case Laws Related to Chapter 42
| Order Number | Description |
|---|---|
| Garware Industries Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Sodhi Cargo Movers Pvt. Ltd. (Punjab And Haryana High Court, Punjab) | |
| M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S Jvs Tex (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Senthilkumar Thilagavathy (M/S. Jvs Tex) (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) | |
| Pooja Enterprise(Nishith Vipinchandra Shah) (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Oerlikon Balzers India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Girivariya Non-woven Fabrics Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Max Non Woven Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Enp Techno Engineers (AAR (Authority For Advance Ruling), Gujarat) | |
| Ponraj (Proprietor M/S. Ppp Associates) (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Balu Ramamoorthy Sekar (Prop. Of M/S Savani Screens) (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Fine Electro Coating (AAR (Authority For Advance Ruling), Maharashtra) | |
| Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), ) | |
| M/S. Electroplating And Metal Finishers (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Ionbond Coatings Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| M/S. Karam Green Bags (AAR (Authority For Advance Ruling), Gujarat) | |
| Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat) | |
| Si Air Springs Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Abubacker Kaleel Rahman (Prop. M/S Sameer Mat Industries) (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Saro Enterprises (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) | |
| Zuha Leather Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat) | |
| I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| Rotex Fabric Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Jsw Energy Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra) | |
| Rotex Fabric Pvt. Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Shradha Polymats (AAR (Authority For Advance Ruling), Maharashtra) | |
| Karam Green Bags (AAAR (Appellate Authority For Advance Ruling), Gujarat) |
Garware Industries Limited (AAR (Authority For Advance Ruling), Maharashtra)
Sodhi Cargo Movers Pvt. Ltd. (Punjab And Haryana High Court, Punjab)
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S Jvs Tex (AAR (Authority For Advance Ruling), Tamil Nadu)
Senthilkumar Thilagavathy (M/S. Jvs Tex) (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Pooja Enterprise(Nishith Vipinchandra Shah) (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Oerlikon Balzers India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Girivariya Non-woven Fabrics Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Max Non Woven Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Enp Techno Engineers (AAR (Authority For Advance Ruling), Gujarat)
Ponraj (Proprietor M/S. Ppp Associates) (AAR (Authority For Advance Ruling), Tamil Nadu)
Balu Ramamoorthy Sekar (Prop. Of M/S Savani Screens) (AAR (Authority For Advance Ruling), Tamil Nadu)
Fine Electro Coating (AAR (Authority For Advance Ruling), Maharashtra)
Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), )
M/S. Electroplating And Metal Finishers (AAR (Authority For Advance Ruling), Tamil Nadu)
Ionbond Coatings Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
M/S. Karam Green Bags (AAR (Authority For Advance Ruling), Gujarat)
Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat)
Si Air Springs Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Abubacker Kaleel Rahman (Prop. M/S Sameer Mat Industries) (AAR (Authority For Advance Ruling), Tamil Nadu)
Saro Enterprises (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Zuha Leather Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)
I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Rotex Fabric Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Jsw Energy Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Rotex Fabric Pvt. Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Shradha Polymats (AAR (Authority For Advance Ruling), Maharashtra)
Karam Green Bags (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.