GST Registration Guide to GST Chapter 42 | Get Enrolled Now

Important Notes for GST Chapter 42 of GST Registration:

For the reasons for this Chapter, the expression “calfskin” incorporates chamois (counting mix chamois) leather,patent cowhide, patent overlaid cowhide and metallised calfskin.

This Chapter 42 of GST doesn’t cover:

• clean careful catgut or comparative sterile stitch materials (heading 3006);
• articles of attire or dress adornments (aside from gloves, gloves and gloves), fixed with furskin or fake stir to which furskin or counterfeit hide is connected outwardly besides as simple managing (heading 4303 or 4304);
• made up articles of mesh (5608);
• articles of Chapter 64;
• headgear or parts thereof of Chapter 65;
• whips, inflexible yields or articles of heading 6602;
• sleeve buttons, wristbands or other impersonation adornments (heading 7117):
• fittings or decorations for saddle, like stirrups, bits, horse, brassess and clasps, independently introduced (by and large Section XV);
• strings, skins for drums or something like that, or different pieces of instruments (heading 9209);
• strings, skins for drums or something like that, or different pieces of instruments (heading 9209);
• articles of Chapter 94 (for instance, furniture, lights and lighting fittings);
• articles of Chapter 95 (for instance, toys, games, sports requirements); or
• buttons, press-latches, snap-clasp, press-studs, button molds or different pieces of these articles, button spaces, of heading 9606.

(A) notwithstanding the arrangements of Note 2 above, heading 4202 doesn’t cover:

sacks made of sheeting of plastics, whether or not printed, with handles, not intended for delayed use (heading 3923);

articles of plaiting materials (heading 4602).

(B) Articles of headings 4202 and 4203 which have portions of valuable metal or metal clad with valuable metal, of normal or refined pearls, of valuable or semi-valuable stones (regular, manufactured or recreated) stay characterized in those headings regardless of whether such parts establish more than minor fittings or minor ornamentation, given that these parts don’t give the articles their fundamental person. If, then again, the parts give the articles their fundamental character,the articles are to be ordered in Chapter 71.

For the motivations behind heading 4203, the articulation “articles of attire and dress frill” applies, entomb alia,to gloves, gloves and gloves (counting those for sport or for insurance), covers and other defensive apparel, supports, belts, bandoliers and wrist lashes, however barring watch ties (heading 9113).