HSN Code 42031010 -- – Articles of apparel and clothing accessories, of leather or of composition leath (GST Rate 5%)

HSN Code 42031010

Articles of apparel and clothing accessories, of leather or of composition leather - articles of apparel : jackets and jerseys

HSN42031010

Articles of apparel and clothing accessories, of leather or of composition leather - articles of apparel : jackets and jerseys

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 4203
Subheading: 420310
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Articles of apparel and clothing accessories, of leather or of composition leath. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 42031010?
HSN Code 42031010 is the official Harmonized System of Nomenclature code for Articles of apparel and clothing accessories, of leather or of composition leather - articles of apparel : jackets and j, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 42031010?
HSN Code 42031010 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 42031010 belong to?
HSN Code 42031010 falls under Chapter 42 -- Leather articles; saddlery of the GST tariff.
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