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Free Tools/HSN Code Finder/Chapter 42/HSN 4203
HSN 42034-Digit Heading

HSN 4203: Articles of apparel and clothing accessories – GST Rate

HSN 4203 covers articles of apparel and clothing accessories, of leather or of composition leather. GST on HSN 4203 is 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 11 tariff items, for example 4203 10 10, 4203 10 90 and 4203 21 10.

Chapter 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 4203

5%CGST 2.5% + SGST 2.5% / IGST 5%

Gloves specially designed for use in sports

Reference: Schedule I, S. No. 291 (Spec: 4203)
18%CGST 9% + SGST 9% / IGST 18%

Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports]

Reference: Schedule II, S. No. 146 (Spec: 4203)

Sub-Headings & Tariff Items Under 4203

Showing 16 sub-classification codes with complete hierarchy descriptions.

4203106-Digit Sub-heading

Chain: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) > Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather > Articles Of Apparel:

420310108-Digit Tariff Item

Chain: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) > Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather > Articles Of Apparel: > Jackets And Jerseys

420310908-Digit Tariff Item

Chain: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) > Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather > Articles Of Apparel: > Other

4203216-Digit Sub-heading

Chain: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) > Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather > Specially Designed For Use In Sports:

420321108-Digit Tariff Item

Chain: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) > Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather > Specially Designed For Use In Sports: > Gloves

420321208-Digit Tariff Item

Chain: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) > Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather > Specially Designed For Use In Sports: > Mittens And Mitts

4203296-Digit Sub-heading

Chain: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) > Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather > Other :

420329108-Digit Tariff Item

Chain: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) > Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather > Other : > Gloves For Use In Industry

420329208-Digit Tariff Item

Chain: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) > Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather > Other : > Other Gloves

420329308-Digit Tariff Item

Chain: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) > Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather > Other : > Mittens And Mitts

4203306-Digit Sub-heading

Chain: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) > Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather > Belts And Bandoliers

420330008-Digit Tariff Item

Chain: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) > Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather > Belts And Bandoliers > Belts And Bandoliers

4203406-Digit Sub-heading

Chain: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) > Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather > Other Clothing Accessories :

420340108-Digit Tariff Item

Chain: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) > Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather > Other Clothing Accessories : > Aprons

420340208-Digit Tariff Item

Chain: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) > Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather > Other Clothing Accessories : > Semi-Chrome Grain Garments

420340908-Digit Tariff Item

Chain: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) > Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather > Other Clothing Accessories : > Other

Other Headings in Chapter 42

HSN 4201
Saddlery And Harness For Any Animal (Including Traces, Leads, Knee Pads, Muzzles, Saddle Cloths, Saddle Bags, Dog Coats And The Like), Of Any Material
HSN 4202
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
HSN 4204
Omitted
HSN 4205
Other Articles Of Leather Or Of Composition Leather
HSN 4206
Articles Of Gut (Other Than Silk-Worm Gut), Of Goldbeater'S Skin, Of Bladders Or Of Tendons
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