---
title: "HSN Code for Leather Goods: Other Carriers & Hand Accessories | HSN 42050019 GST Rate"
description: "Find HSN and GST Rates for 42050019 related to Leather Goods: Other Carriers & Hand Accessories with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-42050019/"
---

# HSN Code 42050019: Leather Goods: Other Carriers & Hand Accessories

- [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 4205: Leather Articles: Composition Leather](https://busy.in/hsn/sub-chapter-4205/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other articles of leather or of composition leather : Straps other than for machinery or harness : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 42050019 ?

It includes Leather Goods: Other Carriers & Hand Accessories

### Any common misclassification issue with 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.

### Can we claim ITC on inputs used to trade Leather Goods: Other Carriers & Hand Accessories?

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 Goods: Other Carriers & Hand Accessories?

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 Goods: Other Carriers & Hand Accessories?

Under HSN 42050019, Leather Goods: Other Carriers & Hand Accessories attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Leather Goods: Other Carriers & Hand Accessories?

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.

### How should mixed supplies be billed when Leather Goods: Other Carriers & Hand Accessories is sold with other items?

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).

## India's trade performance: HSN Code 42050019 (FY 2024-25)

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

- Exports: ₹23 Cr (+17.72% YoY) — 0.0006% of India's total exports
- Imports: ₹5 Cr (−32.49% YoY) — 0.0001% of India's total imports
- Trade balance: ₹18 Cr (Surplus); surplus rank #2888 of 12657 HSN codes
- Share of Sub-Chapter 4205: 6.11% of its exports; import side 8.41%
- Rank within Sub-Chapter 4205: #2 of 4 by export value; import-side #3

### Key metrics

- Export CAGR: -3.50% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4658 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +38.47% in FY 2022-23
- Contribution to Sub-Ch. 4205: 6.11% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 42050019

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. 4205 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4205 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 28.95 | 0.0013% | — | 5.97% | 30.82 | 0.0009% | — | 26.12% | −1.87 | #3623 |
| FY 2019-20 | 24.23 | 0.0011% | −16.30% | 5.28% | 29.42 | 0.0009% | −4.54% | 21.67% | −5.19 | #3863 |
| FY 2020-21 | 17.70 | 0.0008% | −26.95% | 5.91% | 14.03 | 0.0005% | −52.31% | 35.82% | +3.67 | #4355 |
| FY 2021-22 | 22.54 | 0.0007% | +27.34% | 5.34% | 13.19 | 0.0003% | −5.99% | 52.68% | +9.35 | #4437 |
| FY 2022-23 | 31.21 | 0.0009% | +38.47% | 7.81% | 7.00 | 0.0001% | −46.93% | 20.73% | +24.21 | #4114 |
| FY 2023-24 | 19.86 | 0.0005% | −36.37% | 5.62% | 7.54 | 0.0001% | +7.71% | 17.79% | +12.32 | #4788 |
| FY 2024-25 | 23.38 | 0.0006% | +17.72% | 6.11% | 5.09 | 0.0001% | −32.49% | 8.41% | +18.29 | #4658 |

- CAGR (7-year): exports -3.50%/yr, imports -25.93%/yr (consistently Surplus)

## Key trade insights: HSN Code 42050019 export-import analysis

### Export decline: -3.50% CAGR over 7 years

India's exports under HSN Code 42050019 have declined at a compound annual rate of -3.50% over 7 fiscal years, falling from ₹28.95 Crore in FY 2018-19 to ₹23.38 Crore in FY 2024-25.

### HSN Code 42050019 ranked #4658 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 42050019 ranks #4658 out of 12657 HSN codes by total export value. Within Sub-Chapter 4205, it ranks #2 of 4. By trade surplus, it ranks #2888 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 42050019 exports

The strongest single-year export movement for HSN Code 42050019 was recorded in FY 2022-23, when exports surged by 38.47% over the prior year.

### India maintains a trade surplus of ₹18.29 Crore in HSN Code 42050019 goods

In FY 2024-25, India's exports of ₹23.38 Cr exceeded imports of ₹5.09 Cr, resulting in a trade surplus of ₹18.29 Crore — ranking #2888 of 12657 by surplus magnitude.

### Import growth of -25.93% CAGR signals stable import dependency for Leather Goods: Other Carriers & Hand Accessories

India's imports under HSN Code 42050019 have grown at -25.93% CAGR, reaching ₹5.09 Crore in FY 2024-25.

### HSN Code 42050019 contributes 6.11% of Sub-Chapter 4205 exports — ranked #2

Among the 4 HSN codes under Sub-Chapter 4205, HSN Code 42050019 ranks #2 by export value — accounting for 6.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 8.41% share (rank #3).

## Related HSN Codes in Sub-Chapter 4205

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 42050090: Other leather articles](https://busy.in/hsn/hsn-42050090/) | ₹346 Cr |
| #2 | HSN Code 42050019: Leather Goods: Other Carriers & Hand Accessories (this hsn code) | ₹23 Cr |
| #3 | [HSN Code 42050020: Leather Sofa Covers & Other Articles of Leather](https://busy.in/hsn/hsn-42050020/) | ₹11 Cr |
| #4 | [HSN Code 42050011: Leather Goods: Handbags and Similar Articles](https://busy.in/hsn/hsn-42050011/) | ₹2 Cr |