--- title: "HSN Code for Leather surface: Other articles | HSN 42029100 GST Rate" description: "Find HSN and GST Rates for 42029100 related to Leather surface: Other articles with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-42029100/" --- # HSN Code 42029100: Leather surface: Other 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 | | --- | --- | --- | --- | --- | | Other : With outer surface of leather or of composition leather | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 42029100 ? It includes Leather surface: Other articles ### How should mixed supplies be billed when Leather surface: Other articles is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Leather surface: Other articles; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Leather surface: Other 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 Leather surface: Other articles? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Leather surface: Other 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 Leather surface: Other articles? Under HSN 42029100, Leather surface: Other articles attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 42029100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹413 Cr (+64.77% YoY) — 0.0112% of India's total exports - Imports: ₹52 Cr (−28.64% YoY) — 0.0009% of India's total imports - Trade balance: ₹361 Cr (Surplus); surplus rank #808 of 12657 HSN codes - Share of Sub-Chapter 4202: 3.02% of its exports; import side 1.29% - Rank within Sub-Chapter 4202: #8 of 44 by export value; import-side #12 ### Key metrics - Export CAGR: 16.11% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1162 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +64.77% in FY 2024-25 - Contribution to Sub-Ch. 4202: 3.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 42029100 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 | 168.69 | 0.0074% | — | 1.59% | 24.17 | 0.0007% | — | 0.76% | +144.52 | #1478 | | FY 2019-20 | 186.20 | 0.0085% | +10.38% | 1.84% | 16.84 | 0.0005% | −30.33% | 0.59% | +169.36 | #1386 | | FY 2020-21 | 205.68 | 0.0096% | +10.46% | 2.73% | 4.35 | 0.0001% | −74.17% | 0.38% | +201.33 | #1334 | | FY 2021-22 | 324.47 | 0.0103% | +57.75% | 2.91% | 15.08 | 0.0003% | +246.67% | 0.64% | +309.39 | #1230 | | FY 2022-23 | 242.73 | 0.0067% | −25.19% | 1.84% | 34.62 | 0.0006% | +129.58% | 0.95% | +208.11 | #1534 | | FY 2023-24 | 250.90 | 0.0069% | +3.37% | 1.99% | 73.09 | 0.0013% | +111.12% | 1.83% | +177.81 | #1548 | | FY 2024-25 | 413.41 | 0.0112% | +64.77% | 3.02% | 52.16 | 0.0009% | −28.64% | 1.29% | +361.25 | #1162 | - CAGR (7-year): exports 16.11%/yr, imports 13.68%/yr (consistently Surplus) ## Key trade insights: HSN Code 42029100 export-import analysis ### Consistent export growth: 16.11% CAGR over 7 years India's exports under HSN Code 42029100 have grown at a compound annual rate of 16.11% over 7 fiscal years, rising from ₹168.69 Crore in FY 2018-19 to ₹413.41 Crore in FY 2024-25. ### HSN Code 42029100 ranked #1162 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 42029100 ranks #1162 out of 12657 HSN codes by total export value. Within Sub-Chapter 4202, it ranks #8 of 44. By trade surplus, it ranks #808 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 42029100 exports The strongest single-year export movement for HSN Code 42029100 was recorded in FY 2024-25, when exports surged by 64.77% over the prior year. ### India maintains a trade surplus of ₹361.25 Crore in HSN Code 42029100 goods In FY 2024-25, India's exports of ₹413.41 Cr exceeded imports of ₹52.16 Cr, resulting in a trade surplus of ₹361.25 Crore — ranking #808 of 12657 by surplus magnitude. ### Import growth of 13.68% CAGR signals rising demand for Leather surface: Other articles India's imports under HSN Code 42029100 have grown at 13.68% CAGR, reaching ₹52.16 Crore in FY 2024-25. ### HSN Code 42029100 contributes 3.02% of Sub-Chapter 4202 exports — ranked #8 Among the 44 HSN codes under Sub-Chapter 4202, HSN Code 42029100 ranks #8 by export value — accounting for 3.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.29% share (rank #12). ## 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](https://busy.in/hsn/hsn-42023190/) | ₹608 Cr | | #8 | HSN Code 42029100: Leather surface: Other articles (this hsn code) | ₹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 |