- Section 08 – Raw Hides And Skins, Leather, Furskins & Articles Thereof; Saddlery And Harness; Travel Goods, Handbags And Similar Containers; Articles Of Animal Gut (Other Than Silk- Worm Gut)
- Chapter 41 – Raw hides and skins (other than furskins) and leather
- Sub-Chapters under Chapter 41
- Case Laws Related to Chapter 41
- Important Disclaimer
41 HSN Code: Raw Hides and Skins (Other Than Furskins) and Leather
HSN Chapter 41 represents Raw Hides and Skins (Other Than Furskins) and Leather under GST classification. This code helps businesses identify Raw Hides and Skins (Other Than Furskins) and Leather correctly for billing, taxation, and trade purposes. With HSN Chapter 41, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Raw Hides and Skins (Other Than Furskins) and Leather.
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Sub Chapters under HSN Chapter 41
Following Sub Chapters fall under HSN Chapter 41:
| Sub Chapter | New GST Rate | Old GST Rate | Description |
|---|---|---|---|
| 5% | 5% | Raw hides and skins of bovine (including buffalo) or equine animals (fresh or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split | |
| 5% | 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, other than those excluded by note 1 ( c ) to this chapter | |
| 5% | 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, other than those excluded by note 1(b) or 1(c) to this chapter | |
| 5% | 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 | |
| 5% | 5% | Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared | |
| 5% | 5% | Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split but not further prepared | |
| 5% | 12% | 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 | |
| 5% | 12% | 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 | |
| 5% | 12% | 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 | |
| 18% | 12% | Chamois (including combination chamois) leather; patent leather and patent laminated leather ; metallised leather | |
| 5% | 12% | Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour |
Raw hides and skins of bovine (including buffalo) or equine animals (fresh or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split
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, other than those excluded by note 1 ( c ) to this chapter
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, other than those excluded by note 1(b) or 1(c) to this chapter
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split but not further prepared
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
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
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
Chamois (including combination chamois) leather; patent leather and patent laminated leather ; metallised leather
Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.
Case Laws Related to Chapter 41
| Order Number | Description |
|---|---|
| Garware Industries Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Gandour India Food Processing Private Limited (AAR (Authority For Advance Ruling), Telangana) | |
| The Deputy Conservator Of Forests, Bangalore Urban Division (AAAR (Appellate Authority For Advance Ruling), Karnataka) | |
| Senthilkumar Thilagavathy (M/S. Jvs Tex) (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) | |
| Oerlikon Balzers India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Enp Techno Engineers (AAR (Authority For Advance Ruling), Gujarat) | |
| Fine Electro Coating (AAR (Authority For Advance Ruling), Maharashtra) | |
| M/S. Electroplating And Metal Finishers (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Ionbond Coatings Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), ) | |
| Bipson Surgical (India) Pvt. Ltd. (Gujarat High Court, Gujarat) | |
| M/S Shree Ashapuri Touch Refinery (AAR (Authority For Advance Ruling), Gujarat) | |
| Sukhi Printpack Llp (AAR (Authority For Advance Ruling), Karnataka) | |
| Zuha Leather Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Shradha Polymats (AAR (Authority For Advance Ruling), Maharashtra) | |
| Novozymes South Asia Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) |
Garware Industries Limited (AAR (Authority For Advance Ruling), Maharashtra)
Gandour India Food Processing Private Limited (AAR (Authority For Advance Ruling), Telangana)
The Deputy Conservator Of Forests, Bangalore Urban Division (AAAR (Appellate Authority For Advance Ruling), Karnataka)
Senthilkumar Thilagavathy (M/S. Jvs Tex) (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Oerlikon Balzers India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Enp Techno Engineers (AAR (Authority For Advance Ruling), Gujarat)
Fine Electro Coating (AAR (Authority For Advance Ruling), Maharashtra)
M/S. Electroplating And Metal Finishers (AAR (Authority For Advance Ruling), Tamil Nadu)
Ionbond Coatings Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), )
Bipson Surgical (India) Pvt. Ltd. (Gujarat High Court, Gujarat)
M/S Shree Ashapuri Touch Refinery (AAR (Authority For Advance Ruling), Gujarat)
Sukhi Printpack Llp (AAR (Authority For Advance Ruling), Karnataka)
Zuha Leather Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Shradha Polymats (AAR (Authority For Advance Ruling), Maharashtra)
Novozymes South Asia Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
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.