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 or export of Other leather articles.
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HSN Code 42050090 relates to the following description.
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
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Other leather articles does not include products with the following descriptions.
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
India’s Exports
FY 2024-25₹346 Cr
0.0094% of India’s total exports
India’s Imports
FY 2024-25₹25 Cr
0.0004% of India’s total imports
Trade Balance
FY 2024-25₹321 Cr
Surplus rank #871 of 12657 HSN codes
% of Sub-Chapter 4205
FY 2024-2590.52%
Share of Sub-Chapter 4205’s total exports in FY 2024-25
Import side: 41.06% of Sub-Chapter 4205’s imports
Rank Within Sub-Chapter 4205
FY 2024-25#1 of 4
Position by export value among HSN codes in Sub-Chapter 4205
Import-side rank: #2 of 4
At a glance
−4.29%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#1309
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+32.24%
Peak Growth Year
FY 2021-22 · strongest single-year move
90.52%
Contribution to Sub-Ch. 4205
Share of Sub-Chapter 4205 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+368.46
Exports
450.53 ₹ Cr
0.0197% share
— YoY
92.94% of Sub-Ch. 4205
Imports
82.07 ₹ Cr
0.0023% share
— YoY
69.55% of Sub-Ch. 4205
Balance
+326.97
Exports
429.63 ₹ Cr
0.0195% share
−4.64% YoY
93.58% of Sub-Ch. 4205
Imports
102.66 ₹ Cr
0.0031% share
+25.09% YoY
75.61% of Sub-Ch. 4205
Balance
+246.50
Exports
270.63 ₹ Cr
0.0126% share
−37.01% YoY
90.44% of Sub-Ch. 4205
Imports
24.13 ₹ Cr
0.0008% share
−76.50% YoY
61.60% of Sub-Ch. 4205
Balance
+348.29
Exports
357.89 ₹ Cr
0.0114% share
+32.24% YoY
84.82% of Sub-Ch. 4205
Imports
9.60 ₹ Cr
0.0002% share
−60.22% YoY
38.34% of Sub-Ch. 4205
Balance
+336.99
Exports
348.13 ₹ Cr
0.0096% share
−2.73% YoY
87.15% of Sub-Ch. 4205
Imports
11.14 ₹ Cr
0.0002% share
+16.04% YoY
33.00% of Sub-Ch. 4205
Balance
+305.64
Exports
315.85 ₹ Cr
0.0087% share
−9.27% YoY
89.46% of Sub-Ch. 4205
Imports
10.21 ₹ Cr
0.0002% share
−8.35% YoY
24.09% of Sub-Ch. 4205
Balance
+321.49
Exports
346.35 ₹ Cr
0.0094% share
+9.66% YoY
90.52% of Sub-Ch. 4205
Imports
24.86 ₹ Cr
0.0004% share
+143.49% YoY
41.06% of Sub-Ch. 4205
CAGR · 7-Year
Exports
−4.29% /yr
Imports
−18.05% /yr
reference, FY 2024-25
Export
₹382.64 Cr
Import
₹60.54 Cr
Trade Balance
+322.10
India's exports under HSN Code 42050090 have declined at a compound annual rate of −4.29% over 7 fiscal years, falling from ₹450.53 Crore in FY 2018-19 to ₹346.35 Crore in FY 2024-25.
In FY 2024-25, HSN Code 42050090 ranks #1309 out of 12657 HSN codes by total export value. Within Sub-Chapter 4205, it ranks #1 of 4. By trade surplus, it ranks #871 of 12657.
The strongest single-year export movement for HSN Code 42050090 was recorded in FY 2021-22, when exports surged by 32.24% over the prior year.
In FY 2024-25, India's exports of ₹346.35 Cr exceeded imports of ₹24.86 Cr, resulting in a trade surplus of ₹321.49 Crore — ranking #871 of 12657 by surplus magnitude.
India's imports under HSN Code 42050090 have grown at −18.05% CAGR, reaching ₹24.86 Crore in FY 2024-25.
Among the 4 HSN codes under Sub-Chapter 4205, HSN Code 42050090 ranks #1 by export value — accounting for 90.52% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 41.06% share (rank #2).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 42050090 and GST compliance.
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).