What products are classified under HSN 42034020 ?
It includes Semi-chrome grain garments
HSN Code 42034020 represents Semi-chrome grain garments under GST classification. This code helps businesses identify Semi-chrome grain garments correctly for billing, taxation, and trade. With HSN Code 42034020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Semi-chrome grain garments.
HSN Code 42034020 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 | Other clothing accessories : Semi-chrome grain garments | 9% | 9% | 18% | 0% |
Description of goods
Other clothing accessories : Semi-chrome grain garments
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
Semi-chrome grain garments does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Articles of apparel: Jackets and jerseys | |
| Articles of apparel: Other | |
| 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 : Other |
Articles of apparel: Jackets and jerseys
Articles of apparel: Other
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 : Other
It includes Semi-chrome grain garments
Under HSN 42034020, Semi-chrome grain garments attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Semi-chrome grain garments; Nil for exempt items if applicable).
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.
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.
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.