HSN stands for Harmonised System of Nomenclature. It is an internationally accepted product classification system developed by the World Customs Organisation (WCO). India uses HSN codes under GST to classify goods uniformly.
HSN Code 4202 falls under Chapter 42 of the GST tariff, which covers leather articles, travel goods, handbags and similar containers. The code mainly includes trunks and suitcases, executive cases and briefcases, vanity cases and more.
What items are included in HSN Code 4202?
Here is the complete list of products classified under 4202 HSN Code:
|
Description |
HSN Code |
|
Trunks, suitcases, vanity cases, executive cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters, travelling bags, insulated food and beverage bags, toilet bags and similar containers |
4202 |
|
Articles with outer surface of leather, composition leather or patent leather |
420211 |
|
Leather travel goods and personal carrying cases, including trunks, suitcases, briefcases, school satchels, travelling bags and similar containers |
42021110 |
|
Leather insulated food or beverage bags and similar containers |
42021120 |
|
Leather toilet bags, cosmetic bags and vanity cases |
42021130 |
|
Leather spectacle, binocular and camera cases |
42021140 |
|
Leather musical instrument cases and protective covers |
42021150 |
|
Leather gun cases, holsters and related carrying cases |
42021160 |
|
Leather executive cases, office bags and document holders |
42021170 |
|
Other leather or patent leather containers and carrying articles |
42021190 |
|
Articles with outer surface of plastics or textile materials |
420212 |
|
Plastic or textile trunks, suitcases and travelling bags |
42021210 |
|
Plastic or textile insulated food or beverage bags |
42021220 |
|
Plastic or textile toilet bags and vanity bags |
42021230 |
|
Plastic or textile spectacle, binocular and camera cases |
42021240 |
|
Plastic or textile musical instrument cases |
42021250 |
|
Plastic or textile gun cases and holsters |
42021260 |
|
Plastic or textile executive cases, office bags and document holders |
42021270 |
|
Plastic or textile school satchels and backpacks |
42021280 |
|
Other plastic or textile carrying containers and travel goods |
42021290 |
|
Other travel goods and carrying containers |
420219 |
|
Other trunks, suitcases and travelling bags |
42021910 |
|
Other insulated food or beverage bags |
42021920 |
|
Other toilet bags, vanity bags and cosmetic cases |
42021930 |
|
Other spectacle, binocular and camera cases |
42021940 |
|
Other musical instrument cases and covers |
42021950 |
|
Other gun cases and holsters |
42021960 |
|
Other carrying cases and containers not elsewhere specified |
42021990 |
|
Handbags and similar articles with an outer surface of leather, composition leather or patent leather |
420221 |
|
Leather handbags and purses |
42022110 |
|
Leather wallets, clutch bags and small handbags |
42022120 |
|
Other leather handbags and similar articles |
42022190 |
|
Handbags and similar articles with outer surface of plastics or textile materials |
420222 |
|
Plastic or textile handbags and purses |
42022210 |
|
Plastic or textile shopping bags and carry bags |
42022220 |
|
Plastic or textile wallets, clutch bags and fashion bags |
42022230 |
|
Plastic or textile office handbags and utility bags |
42022240 |
|
Other plastic or textile handbags and similar articles |
42022290 |
|
Other handbags and similar carrying articles |
420229 |
|
Other handbags, purses and fashion bags |
42022910 |
|
Other carrying articles not elsewhere specified |
42022990 |
|
Articles normally carried in a pocket or a handbag with an outer surface of leather, composition leather or patent leather |
420231 |
|
Leather wallets, purses and card holders |
42023110 |
|
Leather key cases, cheque book holders and small personal accessories |
42023120 |
|
Other leather pocket or handbag articles |
42023190 |
|
Articles normally carried in a pocket or a handbag with an outer surface of plastics or textile materials |
420232 |
|
Plastic or textile wallets, purses and card holders |
42023210 |
|
Other plastic or textile pocket or handbag articles |
42023290 |
|
Other pocket articles, personal accessories and handbag items |
420239 |
|
Other wallets, purses and small personal accessories |
42023910 |
|
Other pocket or handbag articles not elsewhere specified |
42023990 |
|
Articles with an outer surface of leather or composition leather |
420291 |
|
Leather travel goods, bags and similar containers |
42029100 |
|
Plastic or textile travel goods, bags and similar containers |
42029200 |
|
Other travel goods, bags and carrying containers |
42029900 |
What is the GST rate for products under HSN Code 4202?
Under the GST rate rationalisation approved during the 56th GST Council Meeting held in September 2025, the earlier multi-slab structure was simplified into mainly 5% and 18% tax brackets. Goods under HSN 4202 generally continue to attract 18% GST, as they are treated as standard consumer goods rather than essential items. The revised structure became effective from 22 September 2025 through the relevant CGST notifications issued after the Council meeting.
Find GST Rates for different HSN codes here.
Key conditions for claiming Input Tax Credit (ITC) under HSN 4202
If you are a business owner dealing in goods classified under 4202 HSN Code, know the following conditions before claiming ITC:
- ITC can be claimed only when goods under HSN 4202, such as bags, suitcases, vanity cases, wallets and similar products, are purchased for business use and not for personal consumption.
- The buyer must possess a valid tax invoice, debit note or prescribed GST document issued by a registered supplier.
- The supplier must upload the invoice details in GSTR-1, and the same should appear in the buyer’s GSTR-2B before ITC is claimed.
- Goods covered under HSN 4202 must be actually received by the buyer, including receipt through transporters, warehouses or agents.
- The supplier must deposit the GST collected with the government; otherwise, ITC may be denied during scrutiny.
- Buyers must file their GST returns, especially GSTR-3B, within the prescribed timeline to avail credit.
- Payment to the supplier should generally be made within 180 days from the invoice date; otherwise, the claimed ITC may need reversal with interest.
- ITC must be claimed before 30 November following the relevant financial year or before filing the annual return, whichever is earlier.
Conclusion
Managing products under HSN Code 4202 is not just about applying the correct GST rate. Businesses also need proper documentation, accurate invoice matching and timely return filing to avoid notices or blocked ITC. Even a small classification error can affect compliance and working capital. Using accounting and GST management software like TallyPrime can help businesses streamline HSN-wise billing, track ITC eligibility and maintain cleaner GST records with less manual effort.
