HSN Code 42032920
Articles of apparel and clothing accessories, of leather or of composition leather - gloves, mittens and mitts : other : other gloves
HSN42032920
Articles of apparel and clothing accessories, of leather or of composition leather - gloves, mittens and mitts : other : other gloves
5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
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 42032920?
HSN Code 42032920 is the official Harmonized System of Nomenclature code for Articles of apparel and clothing accessories, of leather or of composition leather - gloves, mittens and mitts : other :, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 42032920?
HSN Code 42032920 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 42032920 belong to?
HSN Code 42032920 falls under Chapter 42 -- Leather articles; saddlery of the GST tariff.