GST rate and HSN code for school bags and backpacks
GST on school bags is 18% (HSN 4202) from 22 September 2025. Heading 4202 covers school satchels, backpacks, suitcases, trolley bags, travel bags and wallets. Only handbags and shopping bags of cotton or jute moved to 5%. A school-season counter with bags, notebooks and pens will have 18%, nil and 18% lines.
HSN code and GST rate for school bags and backpacks
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| School bags, backpacks, suitcases | 4202 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 145 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Trunks, suit-cases, school satchels, travelling bags, rucksacks, handbags, wallets, purses”.
What to print on the bill
- School bags and backpacks: 4202 at 18%.
- Notebooks: 0%. Pens: 18%. Pencils: 0%.
- Cotton or jute shopping bags: 4202 22 at 5%.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Billing school bags at 12% or 5%.
- Billing a jute school bag as a jute shopping bag; check the tariff item on the supplier's invoice.
- Combining a school kit into one 0% line.
Put the right HSN and GST on every bill
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Questions about GST on school bags and backpacks
What is the GST on school bags?
18% under Schedule II, S. No. 145 (4202, which names 'school satchels').
Is a jute bag 5%?
Handbags and shopping bags of jute (4202 22 30) are 5%. Other bags of jute, such as backpacks, stay in 4202 at 18%.
What is the GST on lunch boxes?
Plastic lunch boxes (3924) are 18% and steel tiffins (7323) are 5%.
More items in HSN chapter 42 and stationery, books and sports
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.