---
title: "HSN Code for Other leather articles | HSN 42050090 GST Rate"
description: "Find HSN and GST Rates for 42050090 related to Other leather articles with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-42050090/"
---

# HSN Code 42050090: Other leather articles

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 42050090 ?

It includes Other leather articles

### Do e‑way bill and e‑invoice apply for 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.

### Can we claim ITC on inputs used to trade Other leather articles?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Other leather articles?

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 Other leather articles?

Under HSN 42050090, Other leather articles attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Other leather articles is sold with other items?

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).

## India's trade performance: HSN Code 42050090 (FY 2024-25)

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

- Exports: ₹346 Cr (+9.66% YoY) — 0.0094% of India's total exports
- Imports: ₹25 Cr (+143.49% YoY) — 0.0004% of India's total imports
- Trade balance: ₹321 Cr (Surplus); surplus rank #871 of 12657 HSN codes
- Share of Sub-Chapter 4205: 90.52% of its exports; import side 41.06%
- Rank within Sub-Chapter 4205: #1 of 4 by export value; import-side #2

### Key metrics

- Export CAGR: -4.29% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1309 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +32.24% in FY 2021-22
- Contribution to Sub-Ch. 4205: 90.52% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 42050090

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 | 450.53 | 0.0197% | — | 92.94% | 82.07 | 0.0023% | — | 69.55% | +368.46 | #715 |
| FY 2019-20 | 429.63 | 0.0195% | −4.64% | 93.58% | 102.66 | 0.0031% | +25.09% | 75.61% | +326.97 | #742 |
| FY 2020-21 | 270.63 | 0.0126% | −37.01% | 90.44% | 24.13 | 0.0008% | −76.50% | 61.60% | +246.50 | #1102 |
| FY 2021-22 | 357.89 | 0.0114% | +32.24% | 84.82% | 9.60 | 0.0002% | −60.22% | 38.34% | +348.29 | #1125 |
| FY 2022-23 | 348.13 | 0.0096% | −2.73% | 87.15% | 11.14 | 0.0002% | +16.04% | 33.00% | +336.99 | #1208 |
| FY 2023-24 | 315.85 | 0.0087% | −9.27% | 89.46% | 10.21 | 0.0002% | −8.35% | 24.09% | +305.64 | #1342 |
| FY 2024-25 | 346.35 | 0.0094% | +9.66% | 90.52% | 24.86 | 0.0004% | +143.49% | 41.06% | +321.49 | #1309 |

- CAGR (7-year): exports -4.29%/yr, imports -18.05%/yr (consistently Surplus)

## Key trade insights: HSN Code 42050090 export-import analysis

### Export decline: -4.29% CAGR over 7 years

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.

### HSN Code 42050090 ranked #1309 among all 12657 HSN codes by export value

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.

### FY 2021-22 was the strongest growth year for HSN Code 42050090 exports

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.

### India maintains a trade surplus of ₹321.49 Crore in HSN Code 42050090 goods

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.

### Import growth of -18.05% CAGR signals stable import dependency for Other leather articles

India's imports under HSN Code 42050090 have grown at -18.05% CAGR, reaching ₹24.86 Crore in FY 2024-25.

### HSN Code 42050090 contributes 90.52% of Sub-Chapter 4205 exports — ranked #1

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).

## 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 (this hsn code) | ₹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](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 |