What is the GST (IGST) rate for HSN code 42021110?

HSN code 42021110 (Handbag & Luggage) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 42021110?

The Basic Customs Duty (BCD) for HSN code 42021110 is 15%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 42021110 cover?

HSN code 42021110 covers Handbag & Luggage. It sits under Chapter 42 – Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut), in Section VIII – RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT).

What is the unit of measurement for HSN code 42021110?

The standard unit of quantity (UQC) for HSN code 42021110 is u, as listed in the Customs Tariff.

What is the HSN code for a handbag / suitcase?

Leather travel goods (trunks, suitcases) are classified under 42021110 and toilet bags/cases under 42021120, within heading 4202.

HSN Code Finder · Product

Handbag & Luggage HSN Code 4202

Q: What is the HSN code for Handbag & Luggage?

The HSN code for Handbag & Luggage is 42021110, classified under Chapter 42 – Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

Trunks, suitcases, vanity-cases, handbags and similar containers are classified under HSN heading 4202. Travel goods and toilet bags of leather each have their own tariff item.

Search any HSN code

Heading

4202

Primary code

42021110

GST / IGST

18%

Customs duty (BCD)

15%

Handbag & Luggage HSN codes & GST rates

The 8-digit HSN/HS codes under heading 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 cases, brief-cases, school satchels and similar containers :). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
42021110	Travel goods (trunks, suit-cases, sports bags and other similar items ) of leather	18%	15%
42021120	Toilet-bags and cases, of leather	18%	15%

FTA preferential rates: 14 partner agreement(s) listed for 42021110; best preferential rate 0% via Japan; 7 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for handbag & luggage?

The HSN code for handbag & luggage is 4202 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for handbag & luggage the most common is 42021110, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How handbag & luggage is classified under HSN

The HSN classification for handbag & luggage narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 422-digitArticles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)
42024-digit headingTRUNKS, 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 cases, brief-cases, school satchels and similar containers :
4202116-digit subheading- With outer surface of leather or of composition leather:
420211108-digit tariff itemTravel goods (trunks, suit-cases, sports bags and other similar items ) of leather

Section VIII — RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

GST on handbag & luggage

Handbag & Luggage (HSN 4202) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 42021110 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported handbag & luggage

When handbag & luggage (HSN 42021110) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 15%, AIDC 15%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹40.3905. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 42021110 →

Conclusion

The HSN code for handbag & luggage is 4202 at the heading level, with 42021110 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.