Q3HSN Code 4203
Articles of apparel and clothing accessories, of leather
Articles of apparel and clothing accessories, of leather or of composition leather
GST rate
| Gloves specially designed for use in sports | 5% |
| Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] | 18% |
Codes under 4203
| Code | Description | GST rate |
|---|---|---|
| 4203 10 | Articles of apparel: | Varies |
| 4203 10 10 | Jackets and jerseys | Varies |
| 4203 21 | Specially designed for use in sports: | Varies |
| 4203 21 10 | Gloves | Varies |
| 4203 21 20 | Mittens and mitts | Varies |
| 4203 29 | Articles of apparel and clothing accessories, of leather or of composition leather › Other | Varies |
| 4203 29 10 | Gloves for use in industry | Varies |
| 4203 29 20 | Other gloves — articles of apparel and clothing accessories, of leather or of composition leather | Varies |
| 4203 29 30 | Mittens and mitts | Varies |
| 4203 30 | Belts and bandoliers | Varies |
| 4203 40 | Other clothing accessories — articles of apparel and clothing accessories, of leather or of composition leather | Varies |
| 4203 40 10 | Aprons | Varies |
| 4203 40 20 | Semi-chrome grain garments | Varies |
Frequently Asked Questions
What is the HSN code for articles of apparel and clothing accessories, of leather?
The HSN code for articles of apparel and clothing accessories, of leather is 4203, under Chapter 42 (Leather goods, bags, wallets and saddlery).
What is the GST rate on articles of apparel and clothing accessories, of leather?
It depends on the specific item: gloves specially designed for use in sports is 5%; articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] is 18%.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.