What products are classified under HSN 4205
It includes 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.
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
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
| 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)
It includes 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.
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.
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.
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.
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.
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.