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 purposes. 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

42

HSN Code

4205

HSN Description

Other articles of leather or of composition leather

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 4205

Following tariff HSN codes fall under Leather Articles: Composition Leather.

Tariff HSN

42050011

Description

Other articles of leather or of composition leather : Straps other than for machinery or harness : Welt

Tariff HSN

42050019

Description

Other articles of leather or of composition leather : Straps other than for machinery or harness : Other

Tariff HSN

42050020

Description

Other articles of leather or of composition leather : Leather sofa cover

Tariff HSN

42050090

Description

Other articles of leather or of composition leather : Other

India’s Trade Performance — HSN Sub-Chapter 4205 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹383 Cr

+8.38% vs FY 2023-24

0.0103% of India’s total exports

India’s Imports

FY 2024-25

₹61 Cr

+42.82% vs FY 2023-24

0.0010% of India’s total imports

Trade Balance

FY 2024-25

₹322 Cr

Trade Surplus

Surplus rank #291 of 1233 subchapters

% of Chapter 42

FY 2024-25

1.73%

Share of Chapter 42’s total exports in FY 2024-25

Import side: 1.41% of Chapter 42’s imports

Rank Within Chapter 42

FY 2024-25

#4 of 5

Position by export value among subchapters in Chapter 42

Import-side rank: #3 of 5

At a glance

−3.87%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#581

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+41.00%

Peak Growth Year

FY 2021-22 · strongest single-year move

1.73%

Contribution to Ch. 42

Share of Chapter 42 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #424

Balance

+366.75

Exports

484.75 ₹ Cr

0.0211% share

— YoY

2.70% of Ch. 42

Imports

118.00 ₹ Cr

0.0033% share

— YoY

3.39% of Ch. 42

FY 2019-20 Exp. Rank #429

Balance

+323.34

Exports

459.12 ₹ Cr

0.0208% share

−5.29% YoY

2.67% of Ch. 42

Imports

135.78 ₹ Cr

0.0040% share

+15.07% YoY

4.24% of Ch. 42

FY 2020-21 Exp. Rank #527

Balance

+260.08

Exports

299.25 ₹ Cr

0.0139% share

−34.82% YoY

2.21% of Ch. 42

Imports

39.17 ₹ Cr

0.0013% share

−71.15% YoY

2.97% of Ch. 42

FY 2021-22 Exp. Rank #519

Balance

+396.89

Exports

421.93 ₹ Cr

0.0134% share

+41.00% YoY

2.23% of Ch. 42

Imports

25.04 ₹ Cr

0.0005% share

−36.07% YoY

0.97% of Ch. 42

FY 2022-23 Exp. Rank #560

Balance

+365.68

Exports

399.44 ₹ Cr

0.0110% share

−5.33% YoY

1.89% of Ch. 42

Imports

33.76 ₹ Cr

0.0006% share

+34.82% YoY

0.87% of Ch. 42

FY 2023-24 Exp. Rank #591

Balance

+310.68

Exports

353.07 ₹ Cr

0.0098% share

−11.61% YoY

1.74% of Ch. 42

Imports

42.39 ₹ Cr

0.0008% share

+25.56% YoY

1.01% of Ch. 42

FY 2024-25 Exp. Rank #581

Balance

+322.10

Exports

382.64 ₹ Cr

0.0103% share

+8.38% YoY

1.73% of Ch. 42

Imports

60.54 ₹ Cr

0.0010% share

+42.82% YoY

1.41% of Ch. 42

CAGR · 7-Year

Exports

−3.87% /yr

Imports

−10.53% /yr

Consistently Surplus
Chapter 42 total

reference, FY 2024-25

Export

₹22,179.79 Cr

Import

₹4,288.73 Cr

Trade Balance

+17,891.06

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 4205 ranks #581 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 4205 and GST compliance.

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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