HSN Code 42032120 -- – Articles of apparel and clothing accessories, of leather or of composition leath (GST Rate 5%)

HSN Code 42032120

Articles of apparel and clothing accessories, of leather or of composition leather - gloves, mittens and mitts : specially designed for use in sports : mittens and mitts

HSN42032120

Articles of apparel and clothing accessories, of leather or of composition leather - gloves, mittens and mitts : specially designed for use in sports : mittens and mitts

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 42 -- Leather articles; saddlery
Heading: 4203
Subheading: 420321
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.

Create an invoice with this code → See all items at 5% →

Related codes from Leather articles; saddlery

42032110
Articles of apparel and clothing accessories, of leather or of composi
5%
42032910
Articles of apparel and clothing accessories, of leather or of composi
5%
42032920
Articles of apparel and clothing accessories, of leather or of composi
5%
42032930
Articles of apparel and clothing accessories, of leather or of composi
5%
42031010
Articles of apparel and clothing accessories, of leather or of composi
5%

Frequently asked questions

What is HSN Code 42032120?
HSN Code 42032120 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 : special, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 42032120?
HSN Code 42032120 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 42032120 belong to?
HSN Code 42032120 falls under Chapter 42 -- Leather articles; saddlery of the GST tariff.
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