Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 4205 specifically identifies other articles of leather or of composition leather for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 4205 on all Tax Invoices for other articles of leather or of composition leather
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 4205

"Classifying other articles of leather or of composition leather correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Leather Goods category. AasanKhata automatically monitors these shifts for you."