HSN Codes chevron_right Section 08 chevron_right Chapter 42 chevron_right Sub Chapter 4205

4205 HSN Code: Leather Articles: Composition Leather

HSN Sub Chapter 4205 represents Leather Articles: Composition Leather under GST classification. This code helps businesses identify Leather Articles: Composition Leather correctly for billing, taxation, and trade. With HSN Sub Chapter 4205, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Leather Articles: Composition Leather.

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New GST Rate for HSN Code 4205

GST Rate for Leather Articles: Composition Leather under HSN Code 4205. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
42 4205 Other articles of leather or of composition leather 18% 18%

Chapter: 42

Description: Other articles of leather or of composition leather

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 4205

Following Tariff HSN code falls under Leather Articles: Composition Leather:

Tariff HSN 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 : Other

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 : Other

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Case Laws Related to Sub Chapter 4205

Order Number Description
Pooja Enterprise(Nishith Vipinchandra Shah) (AAAR (Appellate Authority For Advance Ruling), Gujarat)

Pooja Enterprise(Nishith Vipinchandra Shah) (AAAR (Appellate Authority For Advance Ruling), Gujarat)

FAQs for Sub Chapter 4205

What products are classified under HSN 4205

It includes Leather Articles: Composition Leather

What misclassification mistakes happen with Leather Articles: Composition Leather?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

Does MRP, weight or pack size change GST treatment for Leather Articles: Composition Leather?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

How are warranty replacements of Leather Articles: Composition Leather handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

Any special steps when selling Leather Articles: Composition Leather through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

Can I claim ITC on inputs and services used for Leather Articles: Composition Leather?

If your outward supply of Leather Articles: Composition Leather is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

Important Disclaimer

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.

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