What products are classified under HSN 42060090 ?
It includes Other Leather and Composition Leather Articles
HSN Code 42060090 represents Other Leather and Composition Leather Articles under GST classification. This code helps businesses identify Other Leather and Composition Leather Articles correctly for billing, taxation, and trade. With HSN Code 42060090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Leather and Composition Leather Articles.
HSN Code 42060090 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) | 4206 | Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons | Other | 9% | 9% | 18% | 0% |
Description of goods
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
4206 – Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons
Other Leather and Composition Leather Articles does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| For rackets | |
| Articles of gut (other than silk-worm gut), of goldbeateqs skin, of bladders or of tendons - catgut : for rackets | |
| Articles of gut (other than silk-worm gut), of goldbeateqs skin, of bladders or of tendons - catgut : other | |
| Articles of gut (other than silk-worm gut), of goldbeateqs skin, of bladders or of tendons - other |
For rackets
Articles of gut (other than silk-worm gut), of goldbeateqs skin, of bladders or of tendons - catgut : for rackets
Articles of gut (other than silk-worm gut), of goldbeateqs skin, of bladders or of tendons - catgut : other
Articles of gut (other than silk-worm gut), of goldbeateqs skin, of bladders or of tendons - other
It includes Other Leather and Composition 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.
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.
Under HSN 42060090, Other Leather and Composition 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 and Composition Leather Articles; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.