What products are classified under HSN 4203
It includes Processed synthetic fibres
HSN Sub Chapter 4203 represents Processed synthetic fibres under GST classification. This code helps businesses identify Processed synthetic fibres correctly for billing, taxation, and trade. With HSN Sub Chapter 4203, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Processed synthetic fibres.
GST Rate for Processed synthetic fibres under HSN Code 4203. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 42 | 4203 | Articles of apparel and clothing accessories, of leather or of composition leather | 5% | 12% |
Chapter: 42
Description: Articles of apparel and clothing accessories, of leather or of composition leather
Following Tariff HSN code falls under Processed synthetic fibres:
| Tariff HSN | 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 : Semi-chrome grain garments | |
| 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 : Semi-chrome grain garments
Other clothing accessories : Other
It includes Processed synthetic fibres
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
If your outward supply of Processed synthetic fibres is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
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.