--- title: "4205 HSN Code | HSN Code for Leather Articles: Composition Leather in India" description: "Know more about 4205 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4205 covering Leather Articles: Composition Leather." canonical: "https://busy.in/hsn/sub-chapter-4205/" --- # HSN Sub-chapter 4205: Leather Articles: Composition Leather Other articles of leather or of composition leather Part of [Chapter 42: Articles of Leather; Saddlery and Harness; Travel Goods; Handbags](https://busy.in/hsn/chapter-42/). - Current GST rate: 18% - Earlier GST rate: 18% ## HSN codes | Code | Title | | --- | --- | | 42050011 | [Leather Goods: Handbags and Similar Articles](https://busy.in/hsn/hsn-42050011/) | | 42050019 | [Leather Goods: Other Carriers & Hand Accessories](https://busy.in/hsn/hsn-42050019/) | | 42050020 | [Leather Sofa Covers & Other Articles of Leather](https://busy.in/hsn/hsn-42050020/) | | 42050090 | [Other leather articles](https://busy.in/hsn/hsn-42050090/) | ## Frequently asked questions ### 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. ## India's trade performance: HSN Sub-Chapter 4205 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹383 Cr (+8.38% YoY) — 0.0103% of India's total exports - Imports: ₹61 Cr (+42.82% YoY) — 0.0010% of India's total imports - Trade balance: ₹322 Cr (Surplus); surplus rank #291 of 1233 sub-chapters - Share of Chapter 42: 1.73% of its exports; import side 1.41% - Rank within Chapter 42: #4 of 5 by export value; import-side #3 ### Key metrics - Export CAGR: -3.87% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #581 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +41.00% in FY 2021-22 - Contribution to Ch. 42: 1.73% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 4205 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 Ch. 42 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 42 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 484.75 | 0.0211% | — | 2.70% | 118.00 | 0.0033% | — | 3.39% | +366.75 | #424 | | FY 2019-20 | 459.12 | 0.0208% | −5.29% | 2.67% | 135.78 | 0.0040% | +15.07% | 4.24% | +323.34 | #429 | | FY 2020-21 | 299.25 | 0.0139% | −34.82% | 2.21% | 39.17 | 0.0013% | −71.15% | 2.97% | +260.08 | #527 | | FY 2021-22 | 421.93 | 0.0134% | +41.00% | 2.23% | 25.04 | 0.0005% | −36.07% | 0.97% | +396.89 | #519 | | FY 2022-23 | 399.44 | 0.0110% | −5.33% | 1.89% | 33.76 | 0.0006% | +34.82% | 0.87% | +365.68 | #560 | | FY 2023-24 | 353.07 | 0.0098% | −11.61% | 1.74% | 42.39 | 0.0008% | +25.56% | 1.01% | +310.68 | #591 | | FY 2024-25 | 382.64 | 0.0103% | +8.38% | 1.73% | 60.54 | 0.0010% | +42.82% | 1.41% | +322.10 | #581 | - CAGR (7-year): exports -3.87%/yr, imports -10.53%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 4205 export-import analysis ### Export decline: -3.87% CAGR over 7 years India's exports under HSN Sub-Chapter 4205 have declined at a compound annual rate of -3.87% over 7 fiscal years, falling from ₹484.75 Crore in FY 2018-19 to ₹382.64 Crore in FY 2024-25. ### HSN Sub-Chapter 4205 ranked #581 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 4205 ranks #581 out of 1233 sub-chapters by total export value. Within Chapter 42, it ranks #4 of 5. By trade surplus, it ranks #291 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 4205 exports The strongest single-year export movement for HSN Sub-Chapter 4205 was recorded in FY 2021-22, when exports surged by 41.00% over the prior year. ### India maintains a trade surplus of ₹322.10 Crore in HSN Sub-Chapter 4205 goods In FY 2024-25, India's exports of ₹382.64 Cr exceeded imports of ₹60.54 Cr, resulting in a trade surplus of ₹322.10 Crore — ranking #291 of 1233 by surplus magnitude. ### Import growth of -10.53% CAGR signals stable import dependency for Leather Articles: Composition Leather India's imports under HSN Sub-Chapter 4205 have grown at -10.53% CAGR, reaching ₹60.54 Crore in FY 2024-25. ### HSN Sub-Chapter 4205 contributes 1.73% of Chapter 42 exports — ranked #4 Among the 5 sub-chapters under Chapter 42, HSN Sub-Chapter 4205 ranks #4 by export value — accounting for 1.73% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.41% share (rank #3). ## Related Sub-Chapters in Chapter 42 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 4202: Bags, cases & trunks](https://busy.in/hsn/sub-chapter-4202/) | ₹13,707 Cr | | #2 | [HSN Sub-Chapter 4203: Processed synthetic fibres](https://busy.in/hsn/sub-chapter-4203/) | ₹6,353 Cr | | #3 | [HSN Sub-Chapter 4201: Saddlery & Harness Gear](https://busy.in/hsn/sub-chapter-4201/) | ₹1,737 Cr | | #4 | HSN Sub-Chapter 4205: Leather Articles: Composition Leather (this hsn sub-chapter) | ₹383 Cr | | #5 | [HSN Sub-Chapter 4206: Gut articles & similar materials](https://busy.in/hsn/sub-chapter-4206/) | < ₹1 Crore | ## Other sub-chapters | Code | Title | | --- | --- | | 4201 | [Saddlery & Harness Gear](https://busy.in/hsn/sub-chapter-4201/) | | 4202 | [Bags, cases & trunks](https://busy.in/hsn/sub-chapter-4202/) | | 4203 | [Processed synthetic fibres](https://busy.in/hsn/sub-chapter-4203/) | | 4206 | [Gut articles & similar materials](https://busy.in/hsn/sub-chapter-4206/) |