HSN Code 41079200 represents Finished Bovine or Equine Leather, Other Grain Splits Including Sides under GST classification. This code helps businesses identify Finished Bovine or Equine Leather, Other Grain Splits Including Sides correctly for billing, taxation, and trade. With HSN Code 41079200, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Finished Bovine or Equine Leather, Other Grain Splits Including Sides.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 41079200 relates to the following description.
Raw hides and skins (other than furskins) and leather
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: Grain splits
2.5%
2.5%
5%
0%
Description of Goods
Other : Other, including sides: Grain splits
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
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Finished Bovine or Equine Leather, Other Grain Splits Including Sides does not include products with the following descriptions.
Whole hides and skins: Full grains, unsplit
Whole hides and skins: Grain splits
Whole hides and skins: Other
Other : Other, including sides: Full grains, unsplit
Other : Other, including sides: Other
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹100 Cr
0.0026% of India’s total exports
India’s Imports
FY 2025-26₹321 Cr
0.0047% of India’s total imports
Trade Balance
FY 2025-26−₹221 Cr
Surplus rank #11452 of 12872 HSN codes
% of Sub-Chapter 4107
FY 2025-264.66%
Share of Sub-Chapter 4107’s total exports in FY 2025-26
Import side: 21.71% of Sub-Chapter 4107’s imports
Rank Within Sub-Chapter 4107
FY 2025-26#4 of 6
Position by export value among HSN codes in Sub-Chapter 4107
Import-side rank: #2 of 6
At a glance
−5.06%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#2832
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+36.93%
Peak Growth Year
FY 2023-24 · strongest single-year move
4.66%
Contribution to Sub-Ch. 4107
Share of Sub-Chapter 4107 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+21.29
Exports
143.27 ₹ Cr
0.0063% share
— YoY
4.68% of Sub-Ch. 4107
Imports
121.98 ₹ Cr
0.0034% share
— YoY
7.66% of Sub-Ch. 4107
Balance
−128.39
Exports
142.14 ₹ Cr
0.0065% share
−0.79% YoY
6.31% of Sub-Ch. 4107
Imports
270.53 ₹ Cr
0.0081% share
+121.78% YoY
16.91% of Sub-Ch. 4107
Balance
−41.74
Exports
142.46 ₹ Cr
0.0066% share
+0.23% YoY
7.12% of Sub-Ch. 4107
Imports
184.20 ₹ Cr
0.0063% share
−31.91% YoY
16.36% of Sub-Ch. 4107
Balance
−133.40
Exports
143.59 ₹ Cr
0.0046% share
+0.79% YoY
6.22% of Sub-Ch. 4107
Imports
276.99 ₹ Cr
0.0061% share
+50.37% YoY
16.97% of Sub-Ch. 4107
Balance
−207.41
Exports
91.42 ₹ Cr
0.0025% share
−36.33% YoY
4.19% of Sub-Ch. 4107
Imports
298.83 ₹ Cr
0.0052% share
+7.88% YoY
17.70% of Sub-Ch. 4107
Balance
−154.49
Exports
125.18 ₹ Cr
0.0035% share
+36.93% YoY
5.23% of Sub-Ch. 4107
Imports
279.67 ₹ Cr
0.0050% share
−6.41% YoY
17.24% of Sub-Ch. 4107
Balance
−214.03
Exports
100.95 ₹ Cr
0.0027% share
−19.36% YoY
4.07% of Sub-Ch. 4107
Imports
314.98 ₹ Cr
0.0052% share
+12.63% YoY
20.67% of Sub-Ch. 4107
Balance
−221.26
Exports
99.61 ₹ Cr
0.0026% share
−1.33% YoY
4.66% of Sub-Ch. 4107
Imports
320.87 ₹ Cr
0.0047% share
+1.87% YoY
21.71% of Sub-Ch. 4107
CAGR · 8-Year
Exports
−5.06% /yr
Imports
14.82% /yr
reference, FY 2025-26
Export
₹2,138.75 Cr
Import
₹1,478.05 Cr
Trade Balance
+660.70
India's exports under HSN Code 41079200 have declined at a compound annual rate of −5.06% over 8 fiscal years, falling from ₹143.27 Crore in FY 2018-19 to ₹99.61 Crore in FY 2025-26.
In FY 2025-26, HSN Code 41079200 ranks #2832 out of 12872 HSN codes by total export value. Within Sub-Chapter 4107, it ranks #4 of 6. By trade surplus, it ranks #11452 of 12872.
The strongest single-year export movement for HSN Code 41079200 was recorded in FY 2023-24, when exports surged by 36.93% over the prior year.
In FY 2025-26, India's imports of ₹320.87 Cr exceeded exports of ₹99.61 Cr, resulting in a trade deficit of ₹221.26 Crore — ranking #11452 of 12872 by surplus magnitude.
India's imports under HSN Code 41079200 have grown at 14.82% CAGR, reaching ₹320.87 Crore in FY 2025-26.
Among the 6 HSN codes under Sub-Chapter 4107, HSN Code 41079200 ranks #4 by export value — accounting for 4.66% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 21.71% share (rank #2).
Clear answers to common queries about HSN Code 41079200 and GST compliance.
It includes Finished Bovine or Equine Leather, Other Grain Splits Including Sides
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 41079200, Finished Bovine or Equine Leather, Other Grain Splits Including Sides 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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Finished Bovine or Equine Leather, Other Grain Splits Including Sides; Nil for exempt items if applicable).