What products are classified under HSN 42031090 ?
It includes Apparel (Other)
HSN Code 42031090 represents Apparel (Other) under GST classification. This code helps businesses identify Apparel (Other) correctly for billing, taxation, and trade. With HSN Code 42031090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Apparel (Other).
HSN Code 42031090 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 42 | Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) | 4203 | Articles of apparel and clothing accessories, of leather or of composition leather | Articles of apparel: Other | 9% | 9% | 18% | 0% |
Description of goods
Articles of apparel: Other
Chapter
42 – Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)
Sub Chapter
4203 – Articles of apparel and clothing accessories, of leather or of composition leather
Apparel (Other) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Articles of apparel: Jackets and jerseys | |
| Gloves, mittens and mitts: Specially designed for use in sports: Gloves | |
| Gloves, mittens and mitts: Specially designed for use in sports: Mittens and mitts | |
| Gloves, mittens and mitts: Other : Gloves for use in industry | |
| Gloves, mittens and mitts: Other : Other gloves | |
| Gloves, mittens and mitts: Other : Mittens and mitts | |
| Belts and bandoliers | |
| Other clothing accessories : Aprons | |
| Other clothing accessories : Semi-chrome grain garments | |
| Other clothing accessories : Other |
Articles of apparel: Jackets and jerseys
Gloves, mittens and mitts: Specially designed for use in sports: Gloves
Gloves, mittens and mitts: Specially designed for use in sports: Mittens and mitts
Gloves, mittens and mitts: Other : Gloves for use in industry
Gloves, mittens and mitts: Other : Other gloves
Gloves, mittens and mitts: Other : Mittens and mitts
Belts and bandoliers
Other clothing accessories : Aprons
Other clothing accessories : Semi-chrome grain garments
Other clothing accessories : Other
It includes Apparel (Other)
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
Under HSN 42031090, Apparel (Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Apparel (Other); Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.