Lekhae
HSN 4203: Articles of apparel and clothing accessories
HSN code 4203 covers: Articles of apparel and clothing accessories, of leather or of composition leather.
The GST rate for this code depends on the specific item (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025). The official schedule lists:
- 5% — Gloves specially designed for use in sports
- 18% — Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports]
Pick the line that matches what you're billing.
Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 4203
This heading has 5 subheadings, including: Apparel; articles of apparel, of leather or of composition leather, Clothing accessories; gloves, mittens and mitts, specially designed for use in sports, of leather or composition leather, padded, Clothing accessories; gloves, mittens and mitts, n.e.c. in heading no. 4203, of leather or composition leather, not specially designed for use in sports, Clothing accessories; belts and bandoliers, of leather or of composition leather, Clothing accessories; of leather or of composition leather, n.e.c. in heading no. 4203. Use the HSN/SAC finder to pin down the exact code.
Related
Make this invoice now, free, no signup. Correct GST + a UPI QR your client scans to pay you straight to your own UPI.
Open the free GST invoice generator →