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 or export of Other Leather and Composition Leather Articles.
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HSN Code 42060090 relates to the following description.
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
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Other Leather and Composition Leather Articles does not include products with the following descriptions.
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
India’s Exports
FY 2024-25< ₹1 Crore
0.0000% of India’s total exports
India’s Imports
FY 2024-25< ₹1 Crore
0.0000% of India’s total imports
Trade Balance
FY 2024-25−< ₹1 Crore
Surplus rank #7418 of 12657 HSN codes
% of Sub-Chapter 4206
FY 2024-25100.00%
Share of Sub-Chapter 4206’s total exports in FY 2024-25
Import side: 100.00% of Sub-Chapter 4206’s imports
Rank Within Sub-Chapter 4206
FY 2024-25#1 of 5
Position by export value among HSN codes in Sub-Chapter 4206
Import-side rank: #1 of 5
At a glance
−19.47%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#10193
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+227.27%
Peak Growth Year
FY 2019-20 · strongest single-year move
100.00%
Contribution to Sub-Ch. 4206
Share of Sub-Chapter 4206 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
−2.44
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
52.38% of Sub-Ch. 4206
Imports
2.55 ₹ Cr
0.0001% share
— YoY
100.00% of Sub-Ch. 4206
Balance
−0.12
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+227.27% YoY
100.00% of Sub-Ch. 4206
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−81.18% YoY
100.00% of Sub-Ch. 4206
Balance
−0.09
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−58.33% YoY
100.00% of Sub-Ch. 4206
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−50.00% YoY
100.00% of Sub-Ch. 4206
Balance
−1.00
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+120.00% YoY
100.00% of Sub-Ch. 4206
Imports
1.33 ₹ Cr
0.0000% share
+454.17% YoY
100.00% of Sub-Ch. 4206
Balance
−1.29
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−84.85% YoY
100.00% of Sub-Ch. 4206
Imports
1.34 ₹ Cr
0.0000% share
+0.75% YoY
100.00% of Sub-Ch. 4206
Balance
−0.52
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−60.00% YoY
100.00% of Sub-Ch. 4206
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−59.70% YoY
100.00% of Sub-Ch. 4206
Balance
−0.14
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+50.00% YoY
100.00% of Sub-Ch. 4206
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−68.52% YoY
100.00% of Sub-Ch. 4206
CAGR · 7-Year
Exports
−19.47% /yr
Imports
−36.32% /yr
India's exports under HSN Code 42060090 have declined at a compound annual rate of −19.47% over 7 fiscal years, falling from ₹0.11 Crore in FY 2018-19 to ₹0.03 Crore in FY 2024-25.
In FY 2024-25, HSN Code 42060090 ranks #10193 out of 12657 HSN codes by total export value. Within Sub-Chapter 4206, it ranks #1 of 5. By trade surplus, it ranks #7418 of 12657.
The strongest single-year export movement for HSN Code 42060090 was recorded in FY 2019-20, when exports surged by 227.27% over the prior year.
In FY 2024-25, India's imports of ₹0.17 Cr exceeded exports of ₹0.03 Cr, resulting in a trade deficit of ₹0.14 Crore — ranking #7418 of 12657 by surplus magnitude.
India's imports under HSN Code 42060090 have grown at −36.32% CAGR, reaching ₹0.17 Crore in FY 2024-25.
Among the 5 HSN codes under Sub-Chapter 4206, HSN Code 42060090 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1).
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 42060090 and GST compliance.
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.