GST Rates Chapter 42 Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other Than Silk-Worm Gut)

By | June 25, 2017
(Last Updated On: June 25, 2017)

GST Rates Chapter 42

[ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ]

CHAPTER 42 : ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

 

GST RATES
12% :
1.Gloves specially designed for use in sports : 4203
18% :
1.See also Sl. No. 2 of 28%
28% :All goods not specified elsewhere

1.4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material.
2.4202 Trunks, suitcases, vanity-cases, executive-cases, brief cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, hand bags, shopping bags, wallets, purses, map-cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper.
[Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under :
(i)School satchels and bags other than of leather or composition leather;
(ii)Toilet cases [4202 12 10];
(iii)Hand bags and shopping bags of artificial plastic material [4202 22 10], of cotton [4202 22 20], of jute [4202 22 30], vanity bags [4202 22 40];
(iv)Handbags of other materials excluding wicker work or basket work [4202 29 10 : 18%]]
3.4203 Articles of apparel and clothing accessories, of leather or of composition leather.
4204 Blank in Tariff.
4.4205 Other articles of leather or of composition leather.
5.4206 Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons.

Read Complete Schedule of GST Rates for Goods

Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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