What is the GST (IGST) rate for HSN code 42031010?

HSN code 42031010 (Leather Garment) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 42031010?

The Basic Customs Duty (BCD) for HSN code 42031010 is 10%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 42031010 cover?

HSN code 42031010 covers Leather Garment. 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 42031010?

The standard unit of quantity (UQC) for HSN code 42031010 is kg, as listed in the Customs Tariff.

What is the HSN code for leather garments?

Leather jackets and jerseys are classified under 42031010, with other leather apparel under 42031090, within heading 4203.

HSN Code Finder · Product

Leather Garment HSN Code 4203

Q: What is the HSN code for Leather Garment?

The HSN code for Leather Garment is 42031010, 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

Articles of apparel and clothing accessories of leather are classified under HSN heading 4203. Leather jackets/jerseys and other leather garments each have their own tariff item.

Search any HSN code

Heading

4203

Primary code

42031010

GST / IGST

18%

Customs duty (BCD)

10%

Leather Garment HSN codes & GST rates

The 8-digit HSN/HS codes under heading 4203 (articles of apparel and clothing accessories, of leather or of composition leather). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
42031010	Jackets and jerseys	18%	10%
42031090	Other	18%	10%

FTA preferential rates: 15 partner agreement(s) listed for 42031010; best preferential rate 0% via Japan; 8 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for leather garment?

The HSN code for leather garment is 4203 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for leather garment the most common is 42031010, 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 leather garment is classified under HSN

The HSN classification for leather garment 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)
42034-digit headingARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF LEATHER OR OF COMPOSITION LEATHER
4203106-digit subheadingArticles of apparel:
420310108-digit tariff itemJackets and jerseys

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 leather garment

Leather Garment (HSN 4203) 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 42031010 — 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 leather garment

When leather garment (HSN 42031010) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 10%, AIDC 10%, 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: ₹32.278. 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 42031010 →

Conclusion

The HSN code for leather garment is 4203 at the heading level, with 42031010 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.