--- title: "HSN Code for Wet State Full Grain and Grain Splits (Including Wet-Blue) | HSN 41041100 GST Rate" description: "Find HSN and GST Rates for 41041100 related to Wet State Full Grain and Grain Splits (Including Wet-Blue) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-41041100/" --- # HSN Code 41041100: Wet State Full Grain and Grain Splits (Including Wet-Blue) - [Section 08: Guide to HSN Section 08](https://busy.in/hsn/section-08/) - [Chapter 41: Raw Hides and Skins (Other Than Furskins) and Leather](https://busy.in/hsn/chapter-41/) - [Sub-chapter 4104: Tanned Hides & Skins](https://busy.in/hsn/sub-chapter-4104/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | In the wet state (including wet-blue): Full grains, unsplit; grain splits | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 41041100 ? It includes Wet State Full Grain and Grain Splits (Including Wet-Blue) ### Any common misclassification issue with Wet State Full Grain and Grain Splits (Including Wet-Blue)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Wet State Full Grain and Grain Splits (Including Wet-Blue)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Wet State Full Grain and Grain Splits (Including Wet-Blue)? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### How much GST applies to Wet State Full Grain and Grain Splits (Including Wet-Blue)? Under HSN 41041100, Wet State Full Grain and Grain Splits (Including Wet-Blue) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Wet State Full Grain and Grain Splits (Including Wet-Blue)? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How should mixed supplies be billed when Wet State Full Grain and Grain Splits (Including Wet-Blue) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Wet State Full Grain and Grain Splits (Including Wet-Blue); Nil for exempt items if applicable). ## India's trade performance: HSN Code 41041100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (+80.33% YoY) — 0.0001% of India's total exports - Imports: ₹340 Cr (+67.98% YoY) — 0.0056% of India's total imports - Trade balance: −₹334 Cr (Deficit); surplus rank #11650 of 12657 HSN codes - Share of Sub-Chapter 4104: 47.25% of its exports; import side 26.68% - Rank within Sub-Chapter 4104: #1 of 4 by export value; import-side #2 ### Key metrics - Export CAGR: 15.75% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6508 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +455.56% in FY 2023-24 - Contribution to Sub-Ch. 4104: 47.25% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 41041100 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 4104 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4104 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 2.25 | 0.0001% | — | 16.61% | 39.62 | 0.0011% | — | 2.84% | −37.37 | #6816 | | FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | 79.97 | 0.0024% | +101.84% | 6.15% | −79.97 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 3.37% | 128.36 | 0.0044% | +60.51% | 19.94% | −128.07 | #8627 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +55.17% | 11.66% | 167.69 | 0.0037% | +30.64% | 19.46% | −167.24 | #8644 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +20.00% | 8.46% | 296.81 | 0.0052% | +77.00% | 22.35% | −296.27 | #8617 | | FY 2023-24 | 3.00 | 0.0001% | +455.56% | 44.78% | 202.26 | 0.0036% | −31.86% | 20.54% | −199.26 | #7142 | | FY 2024-25 | 5.41 | 0.0001% | +80.33% | 47.25% | 339.75 | 0.0056% | +67.98% | 26.68% | −334.34 | #6508 | - CAGR (7-year): exports 15.75%/yr, imports 43.07%/yr (consistently Deficit) ## Key trade insights: HSN Code 41041100 export-import analysis ### Consistent export growth: 15.75% CAGR over 7 years India's exports under HSN Code 41041100 have grown at a compound annual rate of 15.75% over 7 fiscal years, rising from ₹2.25 Crore in FY 2018-19 to ₹5.41 Crore in FY 2024-25. ### HSN Code 41041100 ranked #6508 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 41041100 ranks #6508 out of 12657 HSN codes by total export value. Within Sub-Chapter 4104, it ranks #1 of 4. By trade surplus, it ranks #11650 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 41041100 exports The strongest single-year export movement for HSN Code 41041100 was recorded in FY 2023-24, when exports surged by 455.56% over the prior year. ### India records a trade deficit of ₹334.34 Crore in HSN Code 41041100 goods In FY 2024-25, India's imports of ₹339.75 Cr exceeded exports of ₹5.41 Cr, resulting in a trade deficit of ₹334.34 Crore — ranking #11650 of 12657 by surplus magnitude. ### Import growth of 43.07% CAGR signals rising demand for Wet State Full Grain and Grain Splits (Including Wet-Blue) India's imports under HSN Code 41041100 have grown at 43.07% CAGR, reaching ₹339.75 Crore in FY 2024-25. ### HSN Code 41041100 contributes 47.25% of Sub-Chapter 4104 exports — ranked #1 Among the 4 HSN codes under Sub-Chapter 4104, HSN Code 41041100 ranks #1 by export value — accounting for 47.25% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 26.68% share (rank #2). ## Related HSN Codes in Sub-Chapter 4104 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 41041100: Wet State Full Grain and Grain Splits (Including Wet-Blue) (this hsn code) | ₹5 Cr | | #2 | [HSN Code 41044900: In The Dry State (Crust)\| Other](https://busy.in/hsn/hsn-41044900/) | ₹3 Cr | | #3 | [HSN Code 41041900: In the wet state (including wet-blue): Other](https://busy.in/hsn/hsn-41041900/) | ₹3 Cr | | #4 | [HSN Code 41044100: Full grain leather](https://busy.in/hsn/hsn-41044100/) | < ₹1 Crore |