What products are classified under HSN 41044100 ?
It includes Full grain leather
HSN Code 41044100 represents Full grain leather under GST classification. This code helps businesses identify Full grain leather correctly for billing, taxation, and trade. With HSN Code 41044100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Full grain leather.
HSN Code 41044100 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 41 | Raw hides and skins (other than furskins) and leather | 4104 | Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared | In the dry state (crust): Full grains, unsplit; grain splits | 2.5% | 2.5% | 5% | 0% |
Description of goods
In the dry state (crust): Full grains, unsplit; grain splits
Chapter
41 – Raw hides and skins (other than furskins) and leather
Sub Chapter
4104 – Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
Full grain leather does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| In the wet state (including wet-blue): Full grains, unsplit; grain splits | |
| In the wet state (including wet-blue): Other | |
| In the dry state (crust): Other |
In the wet state (including wet-blue): Full grains, unsplit; grain splits
In the wet state (including wet-blue): Other
In the dry state (crust): Other
It includes Full grain leather
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Full grain leather; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 41044100, Full grain leather attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.
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.