---
title: "HSN Code for Calf Skins (Tanned/Dressed, Hair On) | HSN 42023120 GST Rate"
description: "Find HSN and GST Rates for 42023120 related to Calf Skins (Tanned/Dressed, Hair On) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-42023120/"
---

# HSN Code 42023120: Calf Skins (Tanned/Dressed, Hair On)

- [Section 08: Guide to HSN Section 08](https://busy.in/hsn/section-08/)
- [Chapter 42: Articles of Leather; Saddlery and Harness; Travel Goods; Handbags](https://busy.in/hsn/chapter-42/)
- [Sub-chapter 4202: Bags, cases & trunks](https://busy.in/hsn/sub-chapter-4202/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Articles of a kind normally carried in the pocket or in the handbag : With outer surface of leather or of composition leather: Wallets and purses, of leather | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 42023120 ?

It includes Calf Skins (Tanned/Dressed, Hair On)

### Do e‑way bill and e‑invoice apply for Calf Skins (Tanned/Dressed, Hair On)?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Does packaging or labelling change the GST for Calf Skins (Tanned/Dressed, Hair On)?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Any common misclassification issue with Calf Skins (Tanned/Dressed, Hair On)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Calf Skins (Tanned/Dressed, Hair On)?

Under HSN 42023120, Calf Skins (Tanned/Dressed, Hair On) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Calf Skins (Tanned/Dressed, Hair On) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Calf Skins (Tanned/Dressed, Hair On); Nil for exempt items if applicable).

## India's trade performance: HSN Code 42023120 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹2,208 Cr (+3.55% YoY) — 0.0600% of India's total exports
- Imports: ₹28 Cr (−18.89% YoY) — 0.0005% of India's total imports
- Trade balance: ₹2,179 Cr (Surplus); surplus rank #166 of 12657 HSN codes
- Share of Sub-Chapter 4202: 16.10% of its exports; import side 0.69%
- Rank within Sub-Chapter 4202: #2 of 44 by export value; import-side #14

### Key metrics

- Export CAGR: -2.25% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #238 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +44.60% in FY 2021-22
- Contribution to Sub-Ch. 4202: 16.10% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 42023120

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 4202 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4202 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 2,529.93 | 0.1107% | — | 23.79% | 21.46 | 0.0006% | — | 0.68% | +2,508.47 | #122 |
| FY 2019-20 | 2,312.99 | 0.1051% | −8.57% | 22.87% | 24.13 | 0.0007% | +12.44% | 0.84% | +2,288.86 | #136 |
| FY 2020-21 | 1,513.41 | 0.0704% | −34.57% | 20.11% | 14.77 | 0.0005% | −38.79% | 1.28% | +1,498.64 | #222 |
| FY 2021-22 | 2,188.36 | 0.0697% | +44.60% | 19.60% | 45.30 | 0.0010% | +206.70% | 1.91% | +2,143.06 | #211 |
| FY 2022-23 | 2,256.87 | 0.0623% | +3.13% | 17.11% | 40.79 | 0.0007% | −9.96% | 1.12% | +2,216.08 | #216 |
| FY 2023-24 | 2,131.81 | 0.0589% | −5.54% | 16.87% | 34.56 | 0.0006% | −15.27% | 0.87% | +2,097.25 | #235 |
| FY 2024-25 | 2,207.52 | 0.0600% | +3.55% | 16.10% | 28.03 | 0.0005% | −18.89% | 0.69% | +2,179.49 | #238 |

- CAGR (7-year): exports -2.25%/yr, imports 4.55%/yr (consistently Surplus)

## Key trade insights: HSN Code 42023120 export-import analysis

### Export decline: -2.25% CAGR over 7 years

India's exports under HSN Code 42023120 have declined at a compound annual rate of -2.25% over 7 fiscal years, falling from ₹2,529.93 Crore in FY 2018-19 to ₹2,207.52 Crore in FY 2024-25.

### HSN Code 42023120 ranked #238 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 42023120 ranks #238 out of 12657 HSN codes by total export value. Within Sub-Chapter 4202, it ranks #2 of 44. By trade surplus, it ranks #166 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 42023120 exports

The strongest single-year export movement for HSN Code 42023120 was recorded in FY 2021-22, when exports surged by 44.60% over the prior year.

### India maintains a trade surplus of ₹2,179.49 Crore in HSN Code 42023120 goods

In FY 2024-25, India's exports of ₹2,207.52 Cr exceeded imports of ₹28.03 Cr, resulting in a trade surplus of ₹2,179.49 Crore — ranking #166 of 12657 by surplus magnitude.

### Import growth of 4.55% CAGR signals stable import dependency for Calf Skins (Tanned/Dressed, Hair On)

India's imports under HSN Code 42023120 have grown at 4.55% CAGR, reaching ₹28.03 Crore in FY 2024-25.

### HSN Code 42023120 contributes 16.10% of Sub-Chapter 4202 exports — ranked #2

Among the 44 HSN codes under Sub-Chapter 4202, HSN Code 42023120 ranks #2 by export value — accounting for 16.10% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.69% share (rank #14).

## Related HSN Codes in Sub-Chapter 4202

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 42022220: Hand-Bags and Shopping Bags of Cotton](https://busy.in/hsn/hsn-42022220/) | ₹2,828 Cr |
| #2 | HSN Code 42023120: Calf Skins (Tanned/Dressed, Hair On) (this hsn code) | ₹2,208 Cr |
| #3 | [HSN Code 42022190: Other Leather Handbag](https://busy.in/hsn/hsn-42022190/) | ₹2,017 Cr |
| #4 | [HSN Code 42022110: Ladies Leather Handbag](https://busy.in/hsn/hsn-42022110/) | ₹1,520 Cr |
| #5 | [HSN Code 42022290: Hand-Bags with Textile or Plastic Outer Surface](https://busy.in/hsn/hsn-42022290/) | ₹994 Cr |
| #6 | [HSN Code 42022230: Plastic Hand/Shopping Bags (Artificial)](https://busy.in/hsn/hsn-42022230/) | ₹664 Cr |
| #7 | [HSN Code 42023190: Other Leather Articles](https://busy.in/hsn/hsn-42023190/) | ₹608 Cr |
| #8 | [HSN Code 42029100: Leather surface: Other articles](https://busy.in/hsn/hsn-42029100/) | ₹413 Cr |
| #9 | [HSN Code 42021190: Other Leather Containers](https://busy.in/hsn/hsn-42021190/) | ₹378 Cr |
| #10 | [HSN Code 42029200: Other : With outer surface of plastic sheeting or of textile materials](https://busy.in/hsn/hsn-42029200/) | ₹329 Cr |