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Table of Contents
- Updated on : May 2, 2025
HSN Chapter 41: Raw Hides, Skins & Leather Classification and GST India
HSN Code & GST Rate for Skins, Raw Hides & Leather – Chapter 41
| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
| 5% | Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split. | 4101 | 41012010, 41012020, 41012090, 41015010, 41015020, 41015090, 41019010, 41019020, 41019090 |
| 5% | Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split. | 4102 | 41021010, 41021020, 41021030, 41022110, 41022120, 41022130, 41022910, 41022920 |
| 5% | Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 4103 | 41032000, 41033000, 41039000 |
| 5% | Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared | 4104 | 41041100, 41041900, 41044100, 41044900 |
| 5% | Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared | 4105 | 41051000, 41053000 |
| 5% | Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared | 4106 | 41062100, 41062200, 41063100, 41063200, 41064000, 41069100, 41069200 |
| 5% | Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 | 4107 | 41071100, 41071200, 41071900, 41079100, 41079200, 41079900 |
| 5% | Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 | 4112 | 41120000 |
| 5% | Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 | 4113 | 41131000, 41132000, 41133000, 41139000 |
| 5% | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather. | 4114 | 41141000, 41142010, 41142020 |
| 5% | Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour. | 4115 | 41151000, 41152010, 41152090 |
GST Council Updates
Products in Chapter 41, which covers raw hides and skins, and various forms of processed leather (tanned, crust, further prepared), are generally taxed at a concessional GST rate of 5%. This rate applies to raw hides and skins of bovine, equine, sheep, lambs, and other animals, as well as tanned or crust hides and skins, and most further prepared leather.
Composition leather and leather waste also typically fall under the 5% rate. This lower rate aims to support the leather industry. Publicly available summaries of recent GST Council meetings (late 2024/early 2025) do not indicate widespread changes across this chapter, maintaining the generally low rate for these raw materials and semi-finished goods.
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.