HSN Code 4203: Articles of apparel of leather (jackets, gloves, belts)
HSN code 4203 classifies articles of apparel of leather (jackets, gloves, belts) under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Articles of apparel of leather (jackets, gloves, belts) falls in this bucket. Full ITC available.
Sample Calculation for Articles of apparel of leather (jackets, gloves, belts)
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use HSN Code 4203
Use HSN code 4203 on every tax invoice for articles of apparel of leather (jackets, gloves, belts). Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 4203
What is HSN code 4203?
HSN code 4203 classifies articles of apparel of leather (jackets, gloves, belts) under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Articles of apparel of leather (jackets, gloves, belts)?
Articles of apparel of leather (jackets, gloves, belts) attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Articles of apparel of leather (jackets, gloves, belts) exempt from GST?
No. Articles of apparel of leather (jackets, gloves, belts) attracts 18% GST on every taxable sale.