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| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 18% | Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material | 4201 | 42010000 |
| 18% | School satchels and bags other than of leather or composition leather | 4202 | 42021110, 42021120, 42021130, 42021140, 42021150, 42021160, 42021170, 42021190, 42021220, 42021230, 42021240, 42021250, 42021260, 42021270, 42021280, 42021290, 42021910, 42021920, 42021930, 42021940, 42021950, 42021960, 42021990, 42022110, 42022120, 42022190, 42022290, 42022990, 42023110, 42023120, 42023190, 42023210, 42023290, 42023910, 42023990, 42029100, 42029200, 42029900 |
| 18% | Trunks, suitcases, vanity-cases, executive-cases, briefcases, 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, handbags, 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. | 4202 | 42021110, 42021120, 42021130, 42021140, 42021150, 42021160, 42021170, 42021190, 42021220, 42021230, 42021240, 42021250, 42021260, 42021270, 42021280, 42021290, 42021910, 42021920, 42021930, 42021940, 42021950, 42021960, 42021990, 42022110, 42022120, 42022190, 42022290, 42022990, 42023110, 42023120, 42023190, 42023210, 42023290, 42023910, 42023990, 42029100, 42029200, 42029900 |
| 12% | Handbags including pouches and purses; jewellery box | 4202 | 420222 , 420229 , 42023110 , 42023190 , 420232 , 420239 |
| 12% | Gloves specially designed for use in sports | 4203 | 42031010, 42031090, 42032110, 42032120, 42032910, 42032920, 42032930, 42033000, 42034010, 42034020, 42034090 |
| 18% | Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] | 4203 | 42031010, 42031090, 42032110, 42032120, 42032910, 42032920, 42032930, 42033000, 42034010, 42034020, 42034090 |
| 18% | Other articles of leather or of composition leather | 4205 | 42050011, 42050019, 42050020, 42050090 |
| 18% | Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons | 4206 | 42060010, 42060090 |
| 18% | Handbags of other materials excluding wicker work or basket work | 42022910 | – |
| 18% | Vanity bags | 42022240 | – |
| 12% | Hand bags and shopping bags, of jute | 42022230 | – |
| 12% | Hand bags and shopping bags, of cotton | 42022220 | – |
| 18% | Hand bags and shopping bags, of artificial plastic material | 42022210 | – |
| 18% | Toilet cases | 42021210 | – |