GST Rate on Leather goods
The GST rate on leather goods is 18%, under HSN code 4205 (other articles of leather or composition leather). Here is the full breakdown, a worked example, and related rates in Textiles & Apparel.
GST rate breakdown for leather goods
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- HSN code on the invoice: 4205
- Also covers: leather strap
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Apparel and footwear above ₹2,500 per piece are taxed at 18%; up to ₹2,500 the rate is 5%. Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on leather goods
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on leather goods
What is the GST rate on leather goods?
The GST rate on leather goods is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Leather goods falls under HSN code 4205.
What is the HSN code for leather goods?
Leather goods falls under HSN code 4205, which covers other articles of leather or composition leather. Show this code on every GST tax invoice line for leather goods.