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HSN Code 42022220

Hand bags and shopping bags, of cotton

DescriptionCGSTSGSTIGSTSchedule
Hand bags and shopping bags, of cotton2.5%2.5%5%I

Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.

Why this HSN code trips sellers up

Chapter 4202 covers a wide sweep of bags, cases, and similar containers — and most of it is taxed at 18% IGST. HSN 42022220 is a narrow carve-out inside that chapter: hand bags and shopping bags made specifically of cotton are taxed at 5% instead, alongside a matching carve-out for jute bags (42022230). Every other material — leather, PU/synthetic leather, canvas blends, polyester — falls back to the general 18% 4202 rate.

This means two visually similar products, both labelled "cotton tote bag" in a listing, can carry different tax treatment depending on the actual fabric composition: a 100% cotton bag is 5%, while a cotton-poly blend bag is not a "cotton" bag for this heading and should usually be classified under the general 18% entry instead.

Practical check before filing under 42022220: confirm the product is genuinely 100% cotton construction, not just cotton-look or cotton-blend. Sellers who bulk-tag an entire "cotton bags" catalog category under this code without checking blend composition are a common source of GST notices on this exact HSN.

Frequently asked questions

What is the GST rate for HSN code 42022220?

The GST rate for HSN code 42022220 (Hand bags and shopping bags, of cotton) is 5% IGST (2.5% CGST + 2.5% SGST), as per Schedule I of Notification No. 9/2025-Integrated Tax (Rate).

Which chapter does HSN code 42022220 belong to?

HSN code 42022220 falls under Chapter 42 - Articles of Leather; Saddlery and Harness; Travel Goods, Handbags of the Customs Tariff Act, 1975.