Leather belt HSN code 8 digit: 4203 30 00
The 8-digit leather belt HSN code is 42033000, "belts and bandoliers", the single line under 4203 30. Chapter 42 note 4 lists belts, bandoliers and waist straps as clothing accessories of heading 4203 and carves out watch straps, which go to 9113 (DGCIS chapter 42).
| HSN | Description | GST |
|---|---|---|
| 4203 10 10 / 10 90 | Apparel of leather: jackets and jerseys, other | 18% |
| 4203 21, 4203 29 | Gloves, mittens and mitts (sports, industrial, other) | Sports gloves outside S.No. 146; others 18% |
| 4203 30 00 | Belts and bandoliers | 18% |
| 4203 40 10 / 40 20 / 40 90 | Other clothing accessories: aprons, semi-chrome grain garments, other | 18% |
Source: GST portal HSN master, heading 4203, read 2 Nov 2026; rate from Notification 9/2025-IT(Rate) Schedule II S.No. 146. Last verified: 2 Nov 2026.
An invoice rarely needs all eight digits. CBIC Notification 78/2020-Central Tax asks for 4 digits (4203) when last year’s aggregate turnover was up to ₹5 crore, and 6 digits (420330) above it. GSTR-1 Table 12 uses the same minimums, with the code picked from the portal drop-down (GSTN GSTR-1 FAQ, checked 30 Oct 2026).
Leather belt GST rate: 18%, and GST on fabric belts
GST on a leather belt is 18%, under Schedule II S.No. 146 of Notification 9/2025-IT(Rate): "4203 Articles of apparel and clothing accessories, of leather or of composition leather", with only sports gloves carved out. The rate does not depend on price, and it applies from 22 September 2025.
Fabric belts follow the clothing band instead. A belt from chapter 61 or 62 is 5% when the sale value is up to ₹2,500 a piece (Schedule I S.No. 388 and 389) and 18% above it (Schedule II S.No. 197 and 198). The GST on clothes guide walks through how the band works.
Before 22 September 2025 the band was ₹1,000 and the upper rate 12%, which is why several page-1 code sites still show 12% for belts. That figure is out of date. Plastic belts take 18% under Schedule II S.No. 127, the general entry for 3926.
Polyester, PU and tie belt HSN code: which chapter?
A polyester belt is 6217 10 20 when the fabric is woven and 6117 80 40 when it is knitted. Chapter 62 covers only made-up articles that are not knitted, and chapter 61 only knitted or crocheted ones, so the weave decides the heading before the fibre picks the line. A canvas or cotton tie belt is woven: 6217 10 10.
PU and rexine belts are the common slip. Heading 4203 reads "of leather or of composition leather", so a belt that is plastic all through does not fit it on its wording and reads as 3926 20, plastic clothing accessories, at 18%. A fabric belt with a PU coating sits between the two; confirm that one with your CA.
Two more errors turn up on page 1. One site gives 420229, a handbag line; belts are not bags, and chapter 42 note 4 places them in 4203. And a buckle sold on its own is not 4203 either: note 2(h) sends buckles and similar fittings presented separately to Section XV, generally by metal.
Belt HSN code on a Meesho or Flipkart listing
On a Meesho or Flipkart leather belt listing, enter 4203 as the HSN and 18% as the GST rate; fabric belts take 6217 or 6117 and the ₹2,500 band.
- Check the material: leather, woven fabric, knitted fabric or plastic.
- Enter the 4-digit heading (4203, 6217, 6117 or 3926), or 6 digits if last year’s aggregate turnover was above ₹5 crore.
- Choose the rate: 18% for leather and plastic; for fabric, 5% up to ₹2,500 a piece and 18% above.
- Use the same code and rate on the tax invoice and in GSTR-1 Table 12, picked from the portal drop-down.
Worked example: a leather formal belt and a canvas tie belt
An accessories seller lists a leather formal belt and a canvas tie belt priced under ₹2,500. The leather belt goes in as 4203 at 18% (4203 30 00); the canvas belt as 6217 at 5% (6217 10 10). Two listings, two rates, even though both are worn the same way. A knitted polyester stretch belt in the same catalog would be 6117 80 40.
Checked against the GST portal master
On 2 Nov 2026 we pulled the GST portal master for 4203, 6217, 6117, 3926, 8708 21, 4010 and 5910. The 4203 file matched our 11 Oct 2026 dump line for line, and every code in the tables on this page comes from those files.
Seat belt, safety belt and teflon belt HSN code
Searches for "belt HSN code" also pull in machine and vehicle belts. They sit in other chapters and carry their own rates.
| Belt | HSN | GST | Where to look |
|---|---|---|---|
| Car seat belt | 8708 21 00 | 18% (28% before 22 Sept 2025) | Schedule II S.No. 544 |
| Rubber V-belt or conveyor belt | 4010 | 18% | Schedule II S.No. 136 |
| Textile conveyor belt, incl. plastic-coated | 5910 | 5% | Schedule I S.No. 385 |
| PVC conveyor belt | 3926 90 10 | 18% | Schedule II S.No. 127 |
| Surgical or orthopaedic belt | 9021 | 5% | Schedule I S.No. 486 |
| Teflon (PTFE) belt, worker fall-arrest safety belt | Not stated here | — | HSN code finder or your CA |
| Leather wallet | 4202 | 18% (handicraft: 5%) | Bags HSN code |
| Metal waist chain worn as jewellery | 7117 | — | Artificial jewellery HSN code |
Codes from the GST portal master and DGCIS chapter notes; rates from Notification 9/2025-IT(Rate), checked 2 Nov 2026. Leather jackets: jacket HSN code; more items in the HSN codes list.
Belt HSN code: questions
What is the HSN code for belt?
It depends on the material: 4203 30 00 for leather, 6217 or 6117 for fabric, 3926 20 for plastic.
What is the leather belt HSN code and GST rate?
4203 30 00 at 18% GST, under Schedule II S.No. 146 of Notification 9/2025.
What is the GST on belts made of fabric?
5% if the sale value is up to ₹2,500 a piece and 18% above it, the same band as clothing.
What is the polyester belt HSN code?
6217 10 20 for a woven polyester belt and 6117 80 40 for a knitted one.
What is the seat belt HSN code?
8708 21 00, safety seat belts, at 18% GST since 22 September 2025.
Are leather belts and wallets under the same HSN code?
No: belts are 4203 30 00 and leather wallets are 4202; both are 18% unless the wallet is a handicraft item.
Related
Checked by the StitchMagic team on 2 Nov 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.