Bag HSN code list: 8 digit lines with GST rate
Bag GST is 5% or 18% depending on the 8-digit line: cotton and jute handbags are the only 5% lines in 4202, every plastic bag line is 18%, and textile sacks are 5% up to ₹2,500 per piece. The list below covers the bag lines from 4202, 3923 and 6305 that the GST portal carries.
| HSN (8 digit) | Description | GST |
|---|---|---|
| 4202 11 10 | Travel goods of leather: trunks, suit-cases, sports bags | 18% |
| 4202 11 30 | School satchels, leather outer surface | 18% |
| 4202 12 40 | School satchels, plastic or textile outer surface | 18% |
| 4202 12 50 | Other travel goods, plastic or textile outer surface | 18% |
| 4202 12 90 | Other cases and bags, plastic or textile outer surface | 18% |
| 4202 19 30 | School satchels, other outer surface | 18% |
| 4202 21 10 | Hand bags for ladies, leather | 18% (handicraft: 5%) |
| 4202 21 20 | Vanity bags, leather | 18% (handicraft: 5%) |
| 4202 21 90 | Other hand bags, leather | 18% (handicraft: 5%) |
| 4202 22 10 | Hand bags and shopping bags of artificial plastic material (PU) | 18% (handicraft: 5%) |
| 4202 22 20 | Hand bags and shopping bags of cotton | 5% |
| 4202 22 30 | Hand bags and shopping bags of jute | 5% |
| 4202 22 40 | Vanity bags, plastic sheeting or textile | 18% (handicraft: 5%) |
| 4202 22 90 | Other hand bags, plastic sheeting or textile | 18% (handicraft: 5%) |
| 4202 29 10 | Hand bags of other materials, not wicker or basket work | 18% (handicraft: 5%) |
| 4202 31 20 | Wallets and purses of leather | 18% (handicraft: 5%) |
| 4202 32 90 | Pocket or handbag articles (wallets, pouches), plastic or textile | 18% (handicraft: 5%) |
| 4202 92 00 | Other containers (toilet bags, lunch bags), plastic or textile | 18% |
| 3923 21 00 | Sacks and bags of polymers of ethylene (poly bag, courier bag) | 18% |
| 3923 29 10 | Sacks and bags of PVC | 18% |
| 3923 29 91 | Sacks and bags of other plastics, biodegradable | 18% |
| 3923 29 99 | Sacks and bags of other plastics, other | 18% |
| 6305 10 30 | Jute hessian bags for packing | 5% up to ₹2,500 / 18% above |
| 6305 10 40 | Jute sacking bags | 5% up to ₹2,500 / 18% above |
| 6305 20 00 | Packing sacks and bags of cotton | 5% up to ₹2,500 / 18% above |
| 6305 32 00 | Flexible intermediate bulk containers (jumbo bags) | 18% |
| 6305 33 00 | Woven sacks of polyethylene or polypropylene strip | 18% |
| 6305 39 00 | Packing sacks of other man-made textile | 5% up to ₹2,500 / 18% above |
| 6305 90 00 | Packing sacks of other textile materials | 5% up to ₹2,500 / 18% above |
8-digit lines: GST portal HSN master (search), read 11 Oct 2026. GST: Notification 9/2025, from 22 Sep 2025. Handbags (4202) sit in Schedule I entries 289–290 and Schedule II entry 145, with handicraft pieces at 5% after the 56th GST Council (PIB). 3923 is Schedule II entries 124 and 200; 6305 is Schedule I entry 390 and Schedule II entries 199–201.
One line has moved since older code lists were printed. The Finance Bill 2026 split 3923 29 90 into 3923 29 91 for biodegradable plastic bags and 3923 29 99 for the rest from 1 May 2026; the portal lists the new lines and still accepts 3923 29 90. Both new lines stay at 18%.
Poly bag or carry bag HSN code: why bag codes disagree
A poly bag or plastic carry bag for goods is HSN 3923, plastics, not 4202. Heading 3923 covers "articles for the conveyance or packing of goods of plastics"; bags are 3923 21 00 for polyethylene and 3923 29 10 for PVC (DGCIS chapter 39, read 10 Oct 2026), at 18% GST (Schedule II S.No. 124).
Heading 4202 is about use: containers for your own things, such as handbags, shopping-bags, school satchels, rucksacks and wallets (DGCIS chapter 42). So a PU handbag stays in 4202 22 10 though it is plastic, and a textile sack for packing goods goes to 6305.
Rates on code-list pages disagree too: some print a flat 18% for 4202, others a 12% line. Notification 9/2025-IT(Rate) puts cotton and jute hand bags at 5% and the rest of 4202 at 18%.
The 56th GST Council cut handbags, pouches and purses from 12% to 5% for handicraft pieces only (PIB, read 4 Oct 2026); a factory-made PU or leather handbag stays at 18%. Ask your CA before claiming handicraft.
Entering a bag HSN code and 5% or 18% GST on Meesho
On Meesho and Flipkart, enter 4202 (or 3923, 6305) in the HSN field and the rate of your 8-digit line in the GST field. The rate follows the 8-digit line even when you enter 4 digits.
- Pick the row that matches the bag’s use and outer material.
- Enter 4 digits (4202) if last year’s aggregate turnover was up to ₹5 crore, or 6 digits (420222) above ₹5 crore (CBIC Notification 78/2020–Central Tax, from 1 April 2021).
- Choose the rate from the GST column of the table (Notification 9/2025-IT(Rate)).
- Use the same code and rate on the tax invoice and in GSTR-1 Table 12 (GSTN advisory).
Worked case: a supplier lists a PU sling bag and a printed cotton tote. The sling bag goes in as 4202 at 18% (line 4202 22 10) and the tote as 4202 at 5% (line 4202 22 20). Same 4 digits, two rates.
Checked against our HSN finder
A bag search in the StitchMagic HSN code finder returns our dataset row "Handbags, clutches, wallets" under 4202, with the handicraft 5% note.
Check payout in the Meesho commission calculator before pricing. ListMagic, a Chrome extension, fills the Supplier Panel catalog form; you press Submit.
Cotton bag HSN code: 4202 or 6305?
A cotton handbag or tote is HSN 4202 22 20 at 5% GST; a cotton sack for packing goods is 6305 20 00, also 5% up to ₹2,500 per piece. Both rates are in Schedule I of Notification 9/2025-IT(Rate): S.No. 289 for the handbag, S.No. 390 for chapter 63 made-ups.
Jute works the same way. A jute shopping bag is 4202 22 30 at 5% (Schedule I entry 290), while jute sacking bags are 6305 10 40 (DGCIS chapter 63, read 10 Oct 2026). Plastic sacks are the exception: polypropylene or polyethylene strip sacks are 18% whether filed under 6305 33 00 or 3923 (Schedule II entry 200), and jumbo bags (6305 32 00) are 18% under entry 201. Price a textile sack above ₹2,500 and it moves to 18% too (entry 199).
Leather bag HSN code, school bags, backpacks and wallets
A leather handbag is 4202 21 10 (ladies) or 4202 21 90, and a leather wallet or purse 4202 31 20, all at 18% unless handicraft. A PU bag is not leather: these lines need an outer surface of leather or composition leather (DGCIS chapter 42, read 10 Oct 2026).
School bags split by outer surface: 4202 11 30 leather, 4202 12 40 plastic or textile, 4202 19 30 other. Rucksacks are named in the 4202 heading, and plastic or textile travel goods sit in 4202 12 50. Jewellery boxes are on the jewellery HSN code page.
HSN codes for jewellery boxes, cartons and shoes sold with bags
| Item | HSN | Where to look |
|---|---|---|
| Jewellery box | 4202 31 10 / 32 10 / 39 10 | Jewellery HSN code |
| Shoes and sandals | chapter 64 | Shoes HSN code |
| Shipping carton | by material | Carton box HSN code |
| Clothes | chapters 61, 62 | Clothes HSN code |
Lines from the GST portal HSN master and DGCIS chapters 42, 39 and 63, checked 11 Oct 2026. More items in the HSN codes list.
Frequently asked questions
What is the GST rate for HSN 63051040 bags?
63051040 is jute sacking bags under 6305; GST is 5% up to ₹2,500 per piece (Notification 9/2025-IT(Rate), Schedule I S.No. 390).
What is the GST rate for HSN code 42022220?
42022220 is hand-bags and shopping bags of cotton; GST is 5% under Notification 9/2025-IT(Rate), Schedule I S.No. 289, from 22 September 2025.
What is the 6-digit HSN code for bags?
420221 for leather handbags, 420222 for PU, cotton or jute handbags, 420212 for plastic or textile school and travel bags.
What is the HSN code for a school bag?
4202: 4202 11 30 leather, 4202 12 40 plastic or textile, at 18% GST.
Is the HSN code for a cotton bag 4202 or 6305?
4202 22 20 for a handbag or tote; 6305 20 00 for a sack for packing goods. Both are 5%, the sack up to ₹2,500 per piece.
Is GST on bags 5%?
Only cotton and jute hand bags, handicraft handbags and purses, and textile sacks (other than PP strip sacks) up to ₹2,500 per piece. Other 4202 bags and plastic carry bags are 18% (Notification 9/2025-IT(Rate)).
What is the 8-digit HSN code for bags?
It depends on the bag: 4202 22 10 for a PU handbag, 4202 22 20 for a cotton tote, 4202 12 40 for a textile school bag and 3923 21 00 for a polyethylene carry bag.
What is the HSN code for a plastic carry bag?
A polyethylene carry bag or courier poly bag is 3923 21 00, and a PVC bag 3923 29 10, both at 18% GST under Schedule II S.No. 124.
What is the GST rate on PP woven sacks?
Woven or non-woven sacks of polyethylene or polypropylene strip are 18%, whether classified under 3923 or 6305 (Notification 9/2025, Schedule II S.No. 200).
Related
Checked by the StitchMagic team on 11 Oct 2026. StitchMagic is a set of free tools and one AI listing agent (ListMagic) for online sellers in India that helps them list faster on Meesho, Flipkart and Amazon.in and sell more. Found an error? Tell us; we correct with a dated note.