--- title: "HSN Code for Full grain leather | HSN 41079100 GST Rate" description: "Find HSN and GST Rates for 41079100 related to Full grain leather with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-41079100/" --- # HSN Code 41079100: 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 4107: Leather prepared after tanning, bovine](https://busy.in/hsn/sub-chapter-4107/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Other, including sides: Full grains, unsplit | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 41079100 ? It includes Full grain leather ### How much GST applies to Full grain leather? Under HSN 41079100, Full grain leather attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### 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. ### 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. ### 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. ### Can we claim ITC on inputs used to trade Full grain leather? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### 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). ## India's trade performance: HSN Code 41079100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹19 Cr (+746.15% YoY) — 0.0005% of India's total exports - Imports: ₹155 Cr (+8.60% YoY) — 0.0026% of India's total imports - Trade balance: −₹137 Cr (Deficit); surplus rank #11034 of 12657 HSN codes - Share of Sub-Chapter 4107: 0.75% of its exports; import side 10.19% - Rank within Sub-Chapter 4107: #6 of 6 by export value; import-side #5 ### Key metrics - Export CAGR: 33.32% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4975 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +746.15% in FY 2024-25 - Contribution to Sub-Ch. 4107: 0.75% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 41079100 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. 4107 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4107 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 3.33 | 0.0001% | — | 0.11% | 72.91 | 0.0020% | — | 4.58% | −69.58 | #6348 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −77.18% | 0.03% | 151.76 | 0.0045% | +108.15% | 9.48% | −151.00 | #7851 | | FY 2020-21 | 4.95 | 0.0002% | +551.32% | 0.25% | 111.82 | 0.0038% | −26.32% | 9.93% | −106.87 | #5954 | | FY 2021-22 | 7.61 | 0.0002% | +53.74% | 0.33% | 154.68 | 0.0034% | +38.33% | 9.48% | −147.07 | #5836 | | FY 2022-23 | 4.01 | 0.0001% | −47.31% | 0.18% | 148.29 | 0.0026% | −4.13% | 8.78% | −144.28 | #6683 | | FY 2023-24 | 2.21 | 0.0001% | −44.89% | 0.09% | 143.03 | 0.0025% | −3.55% | 8.82% | −140.82 | #7482 | | FY 2024-25 | 18.70 | 0.0005% | +746.15% | 0.75% | 155.33 | 0.0026% | +8.60% | 10.19% | −136.63 | #4975 | - CAGR (7-year): exports 33.32%/yr, imports 13.43%/yr (consistently Deficit) ## Key trade insights: HSN Code 41079100 export-import analysis ### Consistent export growth: 33.32% CAGR over 7 years India's exports under HSN Code 41079100 have grown at a compound annual rate of 33.32% over 7 fiscal years, rising from ₹3.33 Crore in FY 2018-19 to ₹18.70 Crore in FY 2024-25. ### HSN Code 41079100 ranked #4975 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 41079100 ranks #4975 out of 12657 HSN codes by total export value. Within Sub-Chapter 4107, it ranks #6 of 6. By trade surplus, it ranks #11034 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 41079100 exports The strongest single-year export movement for HSN Code 41079100 was recorded in FY 2024-25, when exports surged by 746.15% over the prior year. ### India records a trade deficit of ₹136.63 Crore in HSN Code 41079100 goods In FY 2024-25, India's imports of ₹155.33 Cr exceeded exports of ₹18.70 Cr, resulting in a trade deficit of ₹136.63 Crore — ranking #11034 of 12657 by surplus magnitude. ### Import growth of 13.43% CAGR signals rising demand for Full grain leather India's imports under HSN Code 41079100 have grown at 13.43% CAGR, reaching ₹155.33 Crore in FY 2024-25. ### HSN Code 41079100 contributes 0.75% of Sub-Chapter 4107 exports — ranked #6 Among the 6 HSN codes under Sub-Chapter 4107, HSN Code 41079100 ranks #6 by export value — accounting for 0.75% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 10.19% share (rank #5). ## Related HSN Codes in Sub-Chapter 4107 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 41071900: Whole Hides And Skins \| Other](https://busy.in/hsn/hsn-41071900/) | ₹940 Cr | | #2 | [HSN Code 41071100: Hides And Skins\| Full Grains, Unsplit](https://busy.in/hsn/hsn-41071100/) | ₹692 Cr | | #3 | [HSN Code 41079900: Other \| Other, Including Sides\| Other](https://busy.in/hsn/hsn-41079900/) | ₹689 Cr | | #4 | [HSN Code 41079200: Other : Other, including sides: Grain splits](https://busy.in/hsn/hsn-41079200/) | ₹101 Cr | | #5 | [HSN Code 41071200: Whole Hides And Skins\| Grain Splits](https://busy.in/hsn/hsn-41071200/) | ₹37 Cr | | #6 | HSN Code 41079100: Full grain leather (this hsn code) | ₹19 Cr |