What products are classified under HSN 42050090 ?
It includes Other leather articles
HSN Code 42050090 represents Other leather articles under GST classification. This code helps businesses identify Other leather articles correctly for billing, taxation, and trade. With HSN Code 42050090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other leather articles.
HSN Code 42050090 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 : Other | 9% | 9% | 18% | 0% |
Description of goods
Other articles of leather or of composition leather : 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
Other leather articles 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 : Straps other than for machinery or harness : Other | |
| Other articles of leather or of composition leather : Leather sofa cover |
Other articles of leather or of composition leather : Straps other than for machinery or harness : Welt
Other articles of leather or of composition leather : Straps other than for machinery or harness : Other
Other articles of leather or of composition leather : Leather sofa cover
It includes 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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 42050090, Other leather articles attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other leather articles; 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.