HSN Code 42032110 provides the tax classification for Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather - Gloves, Mittens And Mitts : Specially Designed For Use In Sports : Gloves under Chapter 42 – Articles Of Leather; Saddlery of the GST tariff. Businesses dealing in Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather - Gloves, Mittens And Mitts : Specially Designed For Use In Sports : Gloves must use this code for proper invoicing and return filing. Applicable taxes include CGST at 6.00%, SGST/UTGST at 6.00%, and IGST at 12.00%. The recognized unit of measurement is kg..
HSN Codes under Chapter 42 – Articles Of Leather; Saddlery
Below are related HSN codes from Chapter 42 – Articles Of Leather; Saddlery for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Articles Of Leather; Saddlery... | 42010000 | Saddlery And Harness For Any Animal (Including Tra... | 0.09 | 0.09 | 0.18 |
| Articles Of Leather; Saddlery... | 42021110 | Trunks, Suit-Cases, Vanity-Cases, Executivecases, ... | 9.00% | 9.00% | 18.00% |
| Articles Of Leather; Saddlery... | 42021120 | Trunks, Suit-Cases, Vanity-Cases, Executivecases, ... | 9.00% | 9.00% | 18.00% |
| Articles Of Leather; Saddlery... | 42021130 | Trunks, Suit-Cases, Vanity-Cases, Executivecases, ... | 9.00% | 9.00% | 18.00% |
| Articles Of Leather; Saddlery... | 42021140 | Trunks, Suit-Cases, Vanity-Cases, Executivecases, ... | 9.00% | 9.00% | 18.00% |
| Articles Of Leather; Saddlery... | 42021150 | Trunks, Suit-Cases, Vanity-Cases, Executivecases, ... | 9.00% | 9.00% | 18.00% |
| Articles Of Leather; Saddlery... | 42021160 | Trunks, Suit-Cases, Vanity-Cases, Executivecases, ... | 9.00% | 9.00% | 18.00% |
| Articles Of Leather; Saddlery... | 42021170 | Trunks, Suit-Cases, Vanity-Cases, Executivecases, ... | 9.00% | 9.00% | 18.00% |
| Articles Of Leather; Saddlery... | 42021190 | Trunks, Suit-Cases, Vanity-Cases, Executivecases, ... | 0.09 | 0.09 | 0.18 |
| Articles Of Leather; Saddlery... | 42021210 | Trunks, Suit-Cases, Vanity-Cases, Executivecases, ... | 9.00% | 9.00% | 18.00% |
GST Rates for HSN 42032110
The taxation of Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather - Gloves, Mittens And Mitts : Specially Designed For Use In Sports : Gloves under HSN Code 42032110 depends on supply location. Intrastate transactions require CGST at 6.00% and SGST/UTGST at 6.00%. Interstate supplies are charged IGST at 12.00%. Invoices should consistently use kg. for Articles Of Leather; Saddlery goods under Chapter 42.
Who Should Use HSN Code 42032110?
Any business engaged in supplying Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather - Gloves, Mittens And Mitts : Specially Designed For Use In Sports : Gloves must apply HSN 42032110 on invoices. The Articles Of Leather; Saddlery category under Chapter 42 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Planning to trade in Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather - Gloves, Mittens And Mitts : Specially Designed For Use In Sports : Gloves? Complete GST registration to legally collect taxes on goods under HSN 42032110. Businesses importing or exporting Articles Of Leather; Saddlery products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Accurate application of HSN Code 42032110 for Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather - Gloves, Mittens And Mitts : Specially Designed For Use In Sports : Gloves enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 42 – Articles Of Leather; Saddlery should monitor rate updates (6.00%, 6.00%, 12.00%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
Which chapter does HSN Code 42032110 belong to?
HSN Code 42032110 falls under Chapter 42 – Articles Of Leather; Saddlery in the GST tariff schedule. This chapter covers various goods including Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather - Gloves, Mittens And Mitts : Specially Designed For Use In Sports : Gloves.
Is IGST applicable on Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather - Gloves, Mittens And Mitts : Specially Designed For Use In Sports : Gloves?
Yes, IGST at 12.00% is applicable when Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather - Gloves, Mittens And Mitts : Specially Designed For Use In Sports : Gloves is supplied interstate or imported. For local sales within a state, CGST at 6.00% and SGST/UTGST at 6.00% apply instead.
Can e-commerce sellers use HSN Code 42032110?
Yes, e-commerce sellers dealing in Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather - Gloves, Mittens And Mitts : Specially Designed For Use In Sports : Gloves must use HSN 42032110 on their invoices. This applies to all online platforms operating under Articles Of Leather; Saddlery classification.
How do I start an import business for Articles Of Leather; Saddlery goods?
To import goods under Articles Of Leather; Saddlery, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.
