Understanding HS Code For Belt
Belts are common fashion and functional accessories used in apparel, uniforms, industrial safety, and more. From premium leather belts to synthetic variants, all types are categorized under the Harmonized System (HS) codes, ensuring proper documentation, taxation, and trade regulation.
Belts generally fall under Chapter 42 – Articles Of Leather; Saddlery And Harness; Travel Goods; Handbags And Similar Containers; Articles Of Animal Gut. The key heading is:
HS Code 4203 – Articles of apparel and clothing accessories, of leather or of composition leather.
Importance Of HS Code For Belt
Accurate HS classification for belts is important for:
- Customs Compliance: Avoids detention or misclassification issues.
- Correct GST Application: Helps charge the right tax rate for domestic sales.
- Export Benefits: Enables access to preferential duty schemes.
- Trade Consistency: Maintains standardization across international trade systems.
HS Code Classification For Belt
Belts are classified under different HS subheadings based on their material:
- 420330 – Leather belts and bandoliers (fashion or uniform belts)
- 420229 – Synthetic belts (PU, PVC, or plastic-coated belts)
- 420291 – Fabric/textile belts (woven or stitched textile belts with leather parts)
- 621710 – Industrial belts used in garments and protective clothing
- 630790 – Safety belts, straps, or harnesses used in industrial or automobile applications
GST Rates For Belts In India
GST on belts depends on the material and application:
- Leather, synthetic, or textile belts (HS 4203, 4202): 18% GST
- Apparel accessories including belts (HS 6217): 12% GST
- Industrial or safety belts (HS 6307): 12% GST
While most fashion belts attract 18%, safety-related belts are taxed at 12%.
HS Codes And GST Rates For Belt
Here’s a table listing common belt types, HS codes, and applicable GST rates:
🧷 GST Rates on Belts & Accessories (2025)
| 🛍️ Product | 📦 HS Code | 📝 Category | 💰 GST Rate |
|---|---|---|---|
| 👔 Leather Belt (Men/Women) | 420330 | Premium belts and bandoliers made from natural leather | 18% |
| 🧵 PU / PVC Synthetic Belt | 420229 | Belts with synthetic/plastic outer finish (PU, PVC) | 18% |
| 🧶 Fabric Belt (Woven/Textile) | 420291 | Casual/fashion belts made with textile outer material | 18% |
| 🎓 Uniform / School Belt | 621710 | Belt-type accessories used in garments and uniforms | 12% |
| 🦺 Safety Belt / Industrial Harness | 630790 | Protective harness or safety belts for industrial use | 12% |
🧷 Note: Fashionable belts made of leather, fabric, or synthetics are taxed at 18%, while utility and uniform belts enjoy a reduced 12% rate.
Final Thoughts
Belts fall under Chapter 42 primarily, with HS codes varying by material and purpose. Fashion belts made from leather, plastic, or fabric attract 18% GST, while industrial or safety belts attract 12% GST. Correct classification ensures smooth customs clearance, accurate GST invoicing, and eligibility for export incentives.
FAQs
The HS code for leather belts is 420330, which falls under articles of leather.
Most belts attract 18% GST, but industrial and garment accessory belts attract 12%.
No, synthetic belts are classified under HS 420229, separate from leather belts.
Safety belts and harnesses used in industrial use come under HS 630790.
No, fashion belts are taxed at 18%, while safety/industrial belts are taxed at 12%.
