--- title: "HSN Code for Full grain leather | HSN 41044100 GST Rate" description: "Find HSN and GST Rates for 41044100 related to Full grain leather with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-41044100/" --- # HSN Code 41044100: Full grain leather - [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 dry state (crust): Full grains, unsplit; grain splits | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 41044100 ? It includes Full grain leather ### How should mixed supplies be billed when Full grain leather is sold with other items? 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). ### Any common misclassification issue with Full grain leather? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Full grain leather? Under HSN 41044100, Full grain leather attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Full grain leather? 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. ### Do e‑way bill and e‑invoice apply for Full grain leather? 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. ## India's trade performance: HSN Code 41044100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−61.90% YoY) — 0.0000% of India's total exports - Imports: ₹346 Cr (+27.54% YoY) — 0.0057% of India's total imports - Trade balance: −₹346 Cr (Deficit); surplus rank #11668 of 12657 HSN codes - Share of Sub-Chapter 4104: 0.70% of its exports; import side 27.16% - Rank within Sub-Chapter 4104: #4 of 4 by export value; import-side #1 ### Key metrics - Export CAGR: -33.56% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9843 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +12.90% in FY 2019-20 - Contribution to Sub-Ch. 4104: 0.70% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 41044100 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 | < ₹1 Crore | 0.0000% | — | 6.86% | 242.34 | 0.0068% | — | 17.38% | −241.41 | #7693 | | FY 2019-20 | 1.05 | 0.0000% | +12.90% | 31.72% | 179.07 | 0.0053% | −26.11% | 13.78% | −178.02 | #7571 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −78.10% | 2.67% | 83.42 | 0.0029% | −53.41% | 12.96% | −83.19 | #8780 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −91.30% | 0.52% | 165.43 | 0.0036% | +98.31% | 19.20% | −165.41 | #10058 | | FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | 393.03 | 0.0068% | +137.58% | 29.59% | −393.03 | — | | FY 2023-24 | < ₹1 Crore | 0.0000% | — | 3.13% | 271.14 | 0.0048% | −31.01% | 27.53% | −270.93 | #9406 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −61.90% | 0.70% | 345.82 | 0.0057% | +27.54% | 27.16% | −345.74 | #9843 | - CAGR (7-year): exports -33.56%/yr, imports 6.11%/yr (consistently Deficit) ## Key trade insights: HSN Code 41044100 export-import analysis ### Export decline: -33.56% CAGR over 7 years India's exports under HSN Code 41044100 have declined at a compound annual rate of -33.56% over 7 fiscal years, falling from ₹0.93 Crore in FY 2018-19 to ₹0.08 Crore in FY 2024-25. ### HSN Code 41044100 ranked #9843 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 41044100 ranks #9843 out of 12657 HSN codes by total export value. Within Sub-Chapter 4104, it ranks #4 of 4. By trade surplus, it ranks #11668 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 41044100 exports The strongest single-year export movement for HSN Code 41044100 was recorded in FY 2019-20, when exports surged by 12.90% over the prior year. ### India records a trade deficit of ₹345.74 Crore in HSN Code 41044100 goods In FY 2024-25, India's imports of ₹345.82 Cr exceeded exports of ₹0.08 Cr, resulting in a trade deficit of ₹345.74 Crore — ranking #11668 of 12657 by surplus magnitude. ### Import growth of 6.11% CAGR signals stable import dependency for Full grain leather India's imports under HSN Code 41044100 have grown at 6.11% CAGR, reaching ₹345.82 Crore in FY 2024-25. ### HSN Code 41044100 contributes 0.70% of Sub-Chapter 4104 exports — ranked #4 Among the 4 HSN codes under Sub-Chapter 4104, HSN Code 41044100 ranks #4 by export value — accounting for 0.70% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 27.16% share (rank #1). ## 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)](https://busy.in/hsn/hsn-41041100/) | ₹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 (this hsn code) | < ₹1 Crore |