---
title: "HSN Code for Leather Sofa Covers & Other Articles of Leather | HSN 42050020 GST Rate"
description: "Find HSN and GST Rates for 42050020 related to Leather Sofa Covers & Other Articles of Leather with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-42050020/"
---

# HSN Code 42050020: Leather Sofa Covers & Other Articles of Leather

- [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 : Leather sofa cover | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 42050020 ?

It includes Leather Sofa Covers & Other Articles of Leather

### Can we claim ITC on inputs used to trade Leather Sofa Covers & Other Articles of Leather?

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 Sofa Covers & Other Articles of Leather?

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 Leather Sofa Covers & Other Articles of Leather?

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 Leather Sofa Covers & Other Articles of Leather?

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 Leather Sofa Covers & Other Articles of Leather?

Under HSN 42050020, Leather Sofa Covers & Other Articles of Leather attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 42050020 (FY 2024-25)

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

- Exports: ₹11 Cr (−35.18% YoY) — 0.0003% of India's total exports
- Imports: ₹28 Cr (+18.95% YoY) — 0.0005% of India's total imports
- Trade balance: −₹17 Cr (Deficit); surplus rank #9439 of 12657 HSN codes
- Share of Sub-Chapter 4205: 2.88% of its exports; import side 46.13%
- Rank within Sub-Chapter 4205: #3 of 4 by export value; import-side #1

### Key metrics

- Export CAGR: 16.36% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5685 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +283.74% in FY 2021-22
- Contribution to Sub-Ch. 4205: 2.88% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 42050020

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 | 4.44 | 0.0002% | — | 0.92% | < ₹1 Crore | 0.0000% | — | 0.19% | +4.22 | #6010 |
| FY 2019-20 | 4.87 | 0.0002% | +9.68% | 1.06% | Nil | 0.0000% | −100.00% | 0.00% | +4.87 | #5883 |
| FY 2020-21 | 10.76 | 0.0005% | +120.94% | 3.60% | < ₹1 Crore | 0.0000% | — | 0.10% | +10.72 | #4971 |
| FY 2021-22 | 41.29 | 0.0013% | +283.74% | 9.79% | < ₹1 Crore | 0.0000% | −75.00% | 0.04% | +41.28 | #3634 |
| FY 2022-23 | 19.80 | 0.0005% | −52.05% | 4.96% | 13.11 | 0.0002% | +1,31,000.00% | 38.83% | +6.69 | #4682 |
| FY 2023-24 | 17.00 | 0.0005% | −14.14% | 4.81% | 23.48 | 0.0004% | +79.10% | 55.39% | −6.48 | #4986 |
| FY 2024-25 | 11.02 | 0.0003% | −35.18% | 2.88% | 27.93 | 0.0005% | +18.95% | 46.13% | −16.91 | #5685 |

- CAGR (7-year): exports 16.36%/yr, imports 124.19%/yr (consistently Deficit)

## Key trade insights: HSN Code 42050020 export-import analysis

### Consistent export growth: 16.36% CAGR over 7 years

India's exports under HSN Code 42050020 have grown at a compound annual rate of 16.36% over 7 fiscal years, rising from ₹4.44 Crore in FY 2018-19 to ₹11.02 Crore in FY 2024-25.

### HSN Code 42050020 ranked #5685 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 42050020 ranks #5685 out of 12657 HSN codes by total export value. Within Sub-Chapter 4205, it ranks #3 of 4. By trade surplus, it ranks #9439 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 42050020 exports

The strongest single-year export movement for HSN Code 42050020 was recorded in FY 2021-22, when exports surged by 283.74% over the prior year.

### India records a trade deficit of ₹16.91 Crore in HSN Code 42050020 goods

In FY 2024-25, India's imports of ₹27.93 Cr exceeded exports of ₹11.02 Cr, resulting in a trade deficit of ₹16.91 Crore — ranking #9439 of 12657 by surplus magnitude.

### Import growth of 124.19% CAGR signals rising demand for Leather Sofa Covers & Other Articles of Leather

India's imports under HSN Code 42050020 have grown at 124.19% CAGR, reaching ₹27.93 Crore in FY 2024-25.

### HSN Code 42050020 contributes 2.88% of Sub-Chapter 4205 exports — ranked #3

Among the 4 HSN codes under Sub-Chapter 4205, HSN Code 42050020 ranks #3 by export value — accounting for 2.88% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 46.13% share (rank #1).

## 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](https://busy.in/hsn/hsn-42050019/) | ₹23 Cr |
| #3 | HSN Code 42050020: Leather Sofa Covers & Other Articles of Leather (this hsn code) | ₹11 Cr |
| #4 | [HSN Code 42050011: Leather Goods: Handbags and Similar Articles](https://busy.in/hsn/hsn-42050011/) | ₹2 Cr |