GoodsHSN 4203
Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] — GST rate 18%
18%GST
Condition: other than gloves specially designed for use in sports]
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| HSN code | 4203 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] classified under HSN 4203 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST. This rate applies subject to the condition: other than gloves specially designed for use in sports].