What products are classified under HSN 41079100 ?
It includes Full grain leather
HSN Code 41079100 represents Full grain leather under GST classification. This code helps businesses identify Full grain leather correctly for billing, taxation, and trade. With HSN Code 41079100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Full grain leather.
HSN Code 41079100 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 | 4107 | 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 | Other : Other, including sides: Full grains, unsplit | 6% | 6% | 12% | 0% |
Description of goods
Other : Other, including sides: Full grains, unsplit
Chapter
41 – Raw hides and skins (other than furskins) and leather
Sub Chapter
4107 – 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
Full grain leather does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Whole hides and skins: Full grains, unsplit | |
| Whole hides and skins: Grain splits | |
| Whole hides and skins: Other | |
| Other : Other, including sides: Grain splits | |
| Other : Other, including sides: Other |
Whole hides and skins: Full grains, unsplit
Whole hides and skins: Grain splits
Whole hides and skins: Other
Other : Other, including sides: Grain splits
Other : Other, including sides: Other
It includes Full grain leather
Under HSN 41079100, Full grain leather attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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).
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.