What products are classified under HSN 42050019 ?
It includes Leather Goods: Other Carriers & Hand Accessories
HSN Code 42050019 represents Leather Goods: Other Carriers & Hand Accessories under GST classification. This code helps businesses identify Leather Goods: Other Carriers & Hand Accessories correctly for billing, taxation, and trade. With HSN Code 42050019, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Leather Goods: Other Carriers & Hand Accessories.
HSN Code 42050019 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 42 | Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) | 4205 | Other articles of leather or of composition leather | Other articles of leather or of composition leather : Straps other than for machinery or harness : Other | 9% | 9% | 18% | 0% |
Description of goods
Other articles of leather or of composition leather : Straps other than for machinery or harness : Other
Chapter
42 – Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)
Sub Chapter
4205 – Other articles of leather or of composition leather
Leather Goods: Other Carriers & Hand Accessories does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Other articles of leather or of composition leather : Straps other than for machinery or harness : Welt | |
| Other articles of leather or of composition leather : Leather sofa cover | |
| Other articles of leather or of composition leather : Other |
Other articles of leather or of composition leather : Straps other than for machinery or harness : Welt
Other articles of leather or of composition leather : Leather sofa cover
Other articles of leather or of composition leather : Other
It includes Leather Goods: Other Carriers & Hand Accessories
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Under HSN 42050019, Leather Goods: Other Carriers & Hand Accessories attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Leather Goods: Other Carriers & Hand Accessories; Nil for exempt items if applicable).
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.