HSN code directory

HSN Code 4205: Other articles of leather or of composition leather

Other articles of leather or of composition leather


All 8-digit HSN codes under this heading

HSN codeDescription
42050011Other articles of leather or of composition leather: straps other than for machinery or harness: wel t
42050019Other articles of leather or of composition leather: straps other than for machinery or harness: other
42050020Other articles of leather or of composition leather: leather sofa cover
42050090Other articles of leather or of composition leather: other


GST rate guide for this chapter

Handbags, wallets, belts and travel goods are generally taxed at 18%, and some handicraft and jute or cotton bags attract 5%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.