A luggage shop sells mostly 18% goods, with a few important exceptions. Trunks, suitcases, travel bags, backpacks, handbags, wallets and purses of heading 4202 are taxed at 18%, but handbags and shopping bags of cotton or jute are at 5%, and umbrellas of 6601 are at 5% too. The invoice should show material, size or capacity, colour, the brand's product code and warranty identifier, and keep cotton and jute bags on clearly described separate lines.
Download this format free
Pre-filled with luggage and bag shop sample items and fields. No sign-up.
Hard-shell polycarbonate trolley suitcase 68 cm, 4 wheels
4202
1 PCS
7,499.00
7,499.00
18%
Cabin trolley bag 55 cm, soft fabric
4202
1 PCS
4,299.00
4,299.00
18%
Laptop backpack 30 litre
4202
1 PCS
1,899.00
1,899.00
18%
Men's leather wallet
4202
1 PCS
1,299.00
1,299.00
18%
Jute shopping bag, printed
4202
3 PCS
250.00
750.00
5%
Folding umbrella, 3-fold
6601
2 PCS
450.00
900.00
5%
Taxable value
₹16,646.00
GST (CGST + SGST, or IGST if inter-state)
₹2,781.78
Invoice total
₹19,427.78
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a luggage and bag shop invoice needs
Material of shell or body
Hard-shell polycarbonate, soft fabric, leather, cotton and jute bags are taxed differently or warranted differently. Naming the material on each line supports the HSN and the rate applied to that bag.
Size and capacity
Luggage is sold as cabin, medium or large by height in centimetres and capacity in litres. Recording size and capacity confirms the customer got the size they asked for, which matters for airline cabin limits.
Warranty identifier
Major luggage brands issue warranties against a product serial or warranty card number. Printing it on the bill makes international and domestic warranty claims easier when a wheel or handle breaks.
Colour and design code
Bags come in many colours and prints. Recording the design code lets customers buy a matching set later and helps staff process exchanges for a different colour.
Set or single piece
Luggage is often sold in sets of two or three. Showing whether the line is a set and its components confirms what is in the carton and how the price was assigned.
Name tag or monogram
Monogramming wallets and bags is a common add-on. Recording personalisation on the bill shows that the item was customised and generally cannot be exchanged. Print the initials used.
Standard GST invoice fields
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
✓Supplier name, address and GSTIN
✓Consecutive invoice number (max 16 characters, unique for the year)
Heading 4202 is broad. Notification 9/2025-Central Tax (Rate) lists trunks, suitcases, vanity cases, executive and brief cases, school satchels, travelling bags, rucksacks, handbags, shopping bags, wallets, purses, toilet bags and similar containers of leather, plastic sheeting, textile materials or paperboard in the 18% schedule, but expressly excludes handbags and shopping bags of cotton or jute. Those are in the 5% schedule as separate entries under 4202 22 20 for cotton and 4202 22 30 for jute. A luggage shop's suitcases, backpacks and wallets therefore stay at 18%, while its cotton totes and jute shopping bags are at 5%.
Cotton and jute bags need careful description
Because the 5% entries apply only to handbags and shopping bags of cotton or of jute, the invoice description should state the material clearly, for example jute shopping bag with cotton handles. A backpack or laptop bag made of cotton canvas is not a handbag or shopping bag and falls under the general 18% entry, and a bag of polyester or blended fabric does not qualify either. Shops that put every eco-friendly bag on a 5% code risk under-charging tax. Follow the classification and material stated on the supplier's invoice and keep a sample record of each design.
Umbrellas and travel accessories
Umbrellas and sun umbrellas of heading 6601 moved from 12% to 5% in the September 2025 rationalisation, and many luggage shops sell them during the monsoon. Other travel accessories follow their own headings: luggage locks of 8301, neck pillows under 9404 and travel adaptors under 8536 are at 18%. When a travel kit combining a pouch, a pillow and a lock is sold for a single price, it is a mixed supply taxed at the highest rate in it. Keep umbrellas and each accessory on their own item codes. Update the monsoon stock codes.
Warranty claims and replacements
Luggage brands offer warranties of several years on shells, wheels and handles, sometimes international. When a brand replaces a damaged suitcase under warranty through the shop, the shop is acting on the brand's behalf and should record the replacement against the original invoice, not issue a fresh taxable sale to the customer. When the shop itself takes back a bag and refunds the customer, it issues a credit note under section 34 citing the original invoice. Keep the warranty identifier on every luggage line so claims can be traced. Staple the warranty card copy to the invoice.
Common billing mistakes
✕Billing every cotton or canvas bag at 5% when the reduced rate covers only handbags and shopping bags of cotton or jute.
✕Leaving umbrellas at the old 12% rate after they moved to 5% from 22 September 2025, over-charging monsoon customers. at the till.
✕Selling a travel kit with a lock, pillow and pouch for one price at a lower rate instead of the highest rate in the kit.
✕Omitting the warranty identifier on suitcase lines, which leaves customers struggling to claim the brand's multi-year warranty. when wheels or handles fail.
Luggage and bag shop GST invoice: FAQ
What is the GST rate on suitcases and bags?
+
Suitcases, trolley bags, backpacks, handbags, wallets and purses of heading 4202 are taxed at 18%. Handbags and shopping bags made of cotton or jute are at 5% under specific entries. Check the material of each bag before choosing the rate. Umbrellas are at 5%.
Are jute bags taxed at 5%?
+
Yes, handbags and shopping bags of jute under 4202 22 30 are taxed at 5%, and those of cotton under 4202 22 20 are also at 5%. Other jute or cotton articles, such as laptop bags or backpacks, generally fall under the 18% entry for travel bags and rucksacks.
What is the GST rate on umbrellas?
+
Umbrellas and sun umbrellas of heading 6601 are taxed at 5% from 22 September 2025, down from 12%. Bill them on their own lines, separate from luggage and bags at 18%, so the lower rate is applied correctly. Folding, golf and sun umbrellas are all covered.
How should a luggage set be invoiced?
+
A set of two or three suitcases of the same range sold for one price is billed as one set under heading 4202 at 18%. Describe the set's components and sizes on the line. If the set includes accessories with different rates, list those separately.