---
title: "HSN Code for Other Leather Articles | HSN 42023190 GST Rate"
description: "Find HSN and GST Rates for 42023190 related to Other Leather Articles with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-42023190/"
---

# HSN Code 42023190: Other Leather Articles

- [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: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 42023190 ?

It includes Other Leather Articles

### Do e‑way bill and e‑invoice apply for Other Leather Articles?

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.

### How much GST applies to Other Leather Articles?

Under HSN 42023190, Other Leather Articles attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Other Leather Articles?

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.

### Can we claim ITC on inputs used to trade Other Leather Articles?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Other Leather Articles?

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

## India's trade performance: HSN Code 42023190 (FY 2024-25)

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

- Exports: ₹608 Cr (+0.05% YoY) — 0.0165% of India's total exports
- Imports: ₹21 Cr (−43.01% YoY) — 0.0003% of India's total imports
- Trade balance: ₹588 Cr (Surplus); surplus rank #544 of 12657 HSN codes
- Share of Sub-Chapter 4202: 4.44% of its exports; import side 0.51%
- Rank within Sub-Chapter 4202: #7 of 44 by export value; import-side #16

### Key metrics

- Export CAGR: -9.92% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #848 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +30.71% in FY 2021-22
- Contribution to Sub-Ch. 4202: 4.44% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 42023190

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 | 1,138.68 | 0.0498% | — | 10.71% | 23.91 | 0.0007% | — | 0.75% | +1,114.77 | #288 |
| FY 2019-20 | 733.97 | 0.0333% | −35.54% | 7.26% | 23.39 | 0.0007% | −2.17% | 0.81% | +710.58 | #462 |
| FY 2020-21 | 454.56 | 0.0211% | −38.07% | 6.04% | 23.90 | 0.0008% | +2.18% | 2.07% | +430.66 | #740 |
| FY 2021-22 | 594.16 | 0.0189% | +30.71% | 5.32% | 28.62 | 0.0006% | +19.75% | 1.21% | +565.54 | #737 |
| FY 2022-23 | 633.14 | 0.0175% | +6.56% | 4.80% | 44.47 | 0.0008% | +55.38% | 1.22% | +588.67 | #761 |
| FY 2023-24 | 608.11 | 0.0168% | −3.95% | 4.81% | 35.99 | 0.0006% | −19.07% | 0.90% | +572.12 | #805 |
| FY 2024-25 | 608.39 | 0.0165% | +0.05% | 4.44% | 20.51 | 0.0003% | −43.01% | 0.51% | +587.88 | #848 |

- CAGR (7-year): exports -9.92%/yr, imports -2.52%/yr (consistently Surplus)

## Key trade insights: HSN Code 42023190 export-import analysis

### Export decline: -9.92% CAGR over 7 years

India's exports under HSN Code 42023190 have declined at a compound annual rate of -9.92% over 7 fiscal years, falling from ₹1,138.68 Crore in FY 2018-19 to ₹608.39 Crore in FY 2024-25.

### HSN Code 42023190 ranked #848 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 42023190 ranks #848 out of 12657 HSN codes by total export value. Within Sub-Chapter 4202, it ranks #7 of 44. By trade surplus, it ranks #544 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 42023190 exports

The strongest single-year export movement for HSN Code 42023190 was recorded in FY 2021-22, when exports surged by 30.71% over the prior year.

### India maintains a trade surplus of ₹587.88 Crore in HSN Code 42023190 goods

In FY 2024-25, India's exports of ₹608.39 Cr exceeded imports of ₹20.51 Cr, resulting in a trade surplus of ₹587.88 Crore — ranking #544 of 12657 by surplus magnitude.

### Import growth of -2.52% CAGR signals stable import dependency for Other Leather Articles

India's imports under HSN Code 42023190 have grown at -2.52% CAGR, reaching ₹20.51 Crore in FY 2024-25.

### HSN Code 42023190 contributes 4.44% of Sub-Chapter 4202 exports — ranked #7

Among the 44 HSN codes under Sub-Chapter 4202, HSN Code 42023190 ranks #7 by export value — accounting for 4.44% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.51% share (rank #16).

## 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)](https://busy.in/hsn/hsn-42023120/) | ₹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 (this hsn code) | ₹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 |