The bag hsn code for school bags, backpacks, travel bags, suitcases, handbags and wallets is 4202, with GST at 18%. Handbags and shopping bags made of cotton or jute are the exception at 5%, under their own 8 digit lines.
Sacks, gunny bags and tarpaulins sit in Chapter 63 and plastic carry bags in Chapter 39, each with its own rate. This page sorts them out, shows a bag shop's bill and lists the items people confuse. Garments and fabric are covered from the clothes hub, and suitcase style storage on the furniture page is a different product.
Bags: codes and GST rates
Item / HSN / GST- School bags and backpacks18%Satchels of plastic or textile
- Trolley bags and suitcases18%Plastic or textile outer
- Leather handbags and briefcases18%Leather outer surface
- Ladies purse and handbags of plastic or textile18%Other than cotton or jute
- Cotton handbags and shopping bags5%Specific entry
- Jute handbags and shopping bags5%Specific entry
- Wallets and card holders18%Pocket articles
- Jute sacks and gunny bags5% or 18%5% up to Rs 2,500 a piece
- PP and HDPE woven sacks for packing18%Woven plastic strip bags
- Tarpaulins of textile5% or 18%Made up textile article
- Plastic garbage bags18%Plastic packing articles
Quick facts
HSN heading
4202: trunks, cases, handbags and similar containersGST rate
18% (9% CGST + 9% SGST)Lower rate
5% for cotton and jute handbags and shopping bagsSacks
6305, woven plastic sacks 18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
6307 for school bags
Bag hsn code and gst rate by type
| Bag | HSN | GST |
|---|---|---|
| Suitcase, trolley bag, hard case | 4202 11 to 4202 19 | 18% |
| Handbag, leather | 4202 21 | 18% |
| Handbag, plastic or textile | 4202 22 | 18% |
| Handbag or shopping bag of cotton | 4202 22 20 | 5% |
| Handbag or shopping bag of jute | 4202 22 30 | 5% |
| Wallet, purse, card holder | 4202 31 to 4202 39 | 18% |
| School bag, backpack, laptop bag | 4202 92 | 18% |
| Travel bag, duffel bag | 4202 92 | 18% |
| Spectacle case, camera case | 4202 | 18% |
| Jute sack, gunny bag | 6305 10 | 5% or 18% |
| PP woven sack | 6305 33 | 18% |
| Tarpaulin | 6306 12 | 5% or 18% |
| Plastic carry bag, garbage bag | 3923 21 | 18% |
| Paper bag | 4819 40 | 18% |
4202 hsn code gst rate
Heading 4202 holds containers for carrying things: trunks, suitcases, briefcases, school satchels, handbags, wallets, cases for spectacles and instruments. The outer surface decides the sub-heading (leather, plastic or textile), but the rate is 18% for almost all. Only cotton and jute handbags and shopping bags have a 5% entry.
Jute bag hsn code and gst rate
A jute shopping bag or tote with handles is 4202 22 30 at 5%. A jute sack used for packing grain is 6305 10. Sacks are made up textile articles of Chapter 63, so the Rs 2,500 per piece line applies: 5% at or below it, 18% above, which in practice means 5% for most gunny bags.
Tarpaulin hsn code
Tarpaulins, awnings and tents of textile, including HDPE tarpaulins with a textile base, are 6306 12 for synthetic fibres. They follow the Chapter 63 price test: 5% up to Rs 2,500 a piece, 18% above. Plastic sheet tarpaulins without textile are 3921 at 18%.
Bag shop invoice
Wholesale bag bill: School bags, HSN 4202 92, 100 pieces, Rs 45,000, GST 18% Rs 8,100. Jute shopping bags, HSN 4202 22 30, 500 pieces, Rs 25,000, GST 5% Rs 1,250. Total Rs 79,350.
Within the state each tax figure splits equally into CGST and SGST. Plastic packing bags are covered on the plastic bags page.
Trolley wheels and bag parts
Trolley wheels are parts classified by material, usually plastic under 3926 or rubber under 4016, at 18%. Zips are 9607 at 18%. Buckles and bag fittings of metal are 8308.
Bag codes on this page follow the general reading of the present tariff and rate schedule. The outer material and use of a bag decide its line, so verify the entry on the GST portal and ask a GST practitioner or chartered accountant about bags made of mixed materials.
Frequently asked questions
What is the GST rate on bags?
Most bags under 4202, including school bags, travel bags and handbags, are 18%. Cotton and jute handbags and shopping bags are 5%.
What is the school bag hsn code?
School bags and backpacks are 4202 92, at 18%.
What is the jute bag hsn code and gst rate?
Jute shopping bags are 4202 22 30 at 5%. Jute sacks are 6305 10.
What is the 6305 hsn code gst rate?
Sacks under 6305 are 5% up to Rs 2,500 a piece and 18% above. Woven plastic sacks for packing goods are 18%.
What is the tarpaulin hsn code?
Textile tarpaulins are 6306 12, at 5% or 18% depending on the price per piece.