Chapter 41: Raw Hides and Skins (Other Than Furskins) and Leather HSN Code

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  • calculateSection 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)

  • calculateChapter 41

    Raw hides and skins (other than furskins) and leather

Sub Chapters under Raw Hides and Skins (Other Than Furskins) and Leather

The following Sub Chapters fall under HSN Chapter 41:

Sub Chapter
New GST Rate
Old GST Rate
Description
Sub Chapter
4101
New GST Rate
5%
Old GST Rate
5%
Description
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
Sub Chapter
4102
New GST Rate
5%
Old GST Rate
5%
Description
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
Sub Chapter
4103
New GST Rate
5%
Old GST Rate
5%
Description
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
Sub Chapter
4104
New GST Rate
5%
Old GST Rate
5%
Description
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
Sub Chapter
4105
New GST Rate
5%
Old GST Rate
5%
Description
Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
Sub Chapter
4106
New GST Rate
5%
Old GST Rate
5%
Description
Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split but not further prepared
Sub Chapter
4107
New GST Rate
5%
Old GST Rate
12%
Description
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
Sub Chapter
4112
New GST Rate
5%
Old GST Rate
12%
Description
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
Sub Chapter
4113
New GST Rate
5%
Old GST Rate
12%
Description
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
Sub Chapter
4114
New GST Rate
18%
Old GST Rate
12%
Description
Chamois (including combination chamois) leather; patent leather and patent laminated leather ; metallised leather
Sub Chapter
4115
New GST Rate
5%
Old GST Rate
12%
Description
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

Case Laws Related to Chapter 41

Order Number
Description
Order Number
GST-ARA-107/2019-20/B-73
Description
Garware Industries Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
53/2022
Description
Gandour India Food Processing Private Limited (AAR (Authority For Advance Ruling), Telangana)
Order Number
KAR/AAAR-15/2019-20
Description
The Deputy Conservator Of Forests, Bangalore Urban Division (AAAR (Appellate Authority For Advance Ruling), Karnataka)
Order Number
AAAR/02/2019 (AR)
Description
Senthilkumar Thilagavathy (M/S. Jvs Tex) (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Order Number
GST-ARA-102/2019-20/B-107
Description
Oerlikon Balzers India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
GUJ/GAAR/R/89/2020
Description
Enp Techno Engineers (AAR (Authority For Advance Ruling), Gujarat)
Order Number
GST-ARA-81/2019-20/B-70
Description
Fine Electro Coating (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
TN/06/AAR/2020
Description
M/S. Electroplating And Metal Finishers (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
GST-ARA-41/2020-21/B-28
Description
Ionbond Coatings Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
26/2019
Description
Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), )
Order Number
R/SPECIAL CIVIL APPLICATION NO. 16765 of 2017 With R/SPECIAL CIVIL APPLICATION NO. 16773 of 2017 With R/SPECIAL CIVIL APPLICATION NO. 17991 of 2017
Description
Bipson Surgical (India) Pvt. Ltd. (Gujarat High Court, Gujarat)
Order Number
GUJ/GAAR/R/104/2020
Description
M/S Shree Ashapuri Touch Refinery (AAR (Authority For Advance Ruling), Gujarat)
Order Number
KAR ADRG 36/2019
Description
Sukhi Printpack Llp (AAR (Authority For Advance Ruling), Karnataka)
Order Number
TN/36/AAR/2022
Description
Zuha Leather Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
GST-ARA-74/2018-19/B-169
Description
Shradha Polymats (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
GUJ/GAAAR/APPEAL/2021/10
Description
Novozymes South Asia Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)

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