Articles of leather (belts, gloves)
Under the Harmonized System of Nomenclature (HSN), the code 4203 specifically identifies articles of leather (belts, gloves) for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.
"Classifying articles of leather (belts, gloves) correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Leather Goods category. AasanKhata automatically monitors these shifts for you."