---
title: "HSN Code for Sheep/Lamb Leather (No Wool, excl. Heading 4114) | HSN 41120000 GST Rate"
description: "Find HSN and GST Rates for 41120000 related to Sheep/Lamb Leather (No Wool, excl. Heading 4114) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-41120000/"
---

# HSN Code 41120000: Sheep/Lamb Leather (No Wool, excl. Heading 4114)

- [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 4112: Tanned sheep or lamb leather](https://busy.in/hsn/sub-chapter-4112/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 41120000 ?

It includes Sheep/Lamb Leather (No Wool, excl. Heading 4114)

### Do e‑way bill and e‑invoice apply for Sheep/Lamb Leather (No Wool, excl. Heading 4114)?

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 Sheep/Lamb Leather (No Wool, excl. Heading 4114)?

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 Sheep/Lamb Leather (No Wool, excl. Heading 4114)?

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.

### How should mixed supplies be billed when Sheep/Lamb Leather (No Wool, excl. Heading 4114) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sheep/Lamb Leather (No Wool, excl. Heading 4114); Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Sheep/Lamb Leather (No Wool, excl. Heading 4114)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 41120000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹524 Cr (−0.32% YoY) — 0.0142% of India's total exports
- Imports: ₹53 Cr (+20.91% YoY) — 0.0009% of India's total imports
- Trade balance: ₹470 Cr (Surplus); surplus rank #670 of 12657 HSN codes
- Share of Sub-Chapter 4112: 100.00% of its exports; import side 100.00%
- Rank within Sub-Chapter 4112: #1 of 1 by export value; import-side #1

### Key metrics

- Export CAGR: -2.90% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #978 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +34.90% in FY 2021-22
- Contribution to Sub-Ch. 4112: 100.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 41120000

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. 4112 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4112 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 624.85 | 0.0273% | — | 100.00% | 40.64 | 0.0011% | — | 100.00% | +584.21 | #525 |
| FY 2019-20 | 510.43 | 0.0232% | −18.31% | 100.00% | 59.86 | 0.0018% | +47.29% | 100.00% | +450.57 | #636 |
| FY 2020-21 | 307.72 | 0.0143% | −39.71% | 100.00% | 51.50 | 0.0018% | −13.97% | 100.00% | +256.22 | #1012 |
| FY 2021-22 | 415.11 | 0.0132% | +34.90% | 100.00% | 58.51 | 0.0013% | +13.61% | 100.00% | +356.60 | #1001 |
| FY 2022-23 | 473.09 | 0.0131% | +13.97% | 100.00% | 66.68 | 0.0012% | +13.96% | 100.00% | +406.41 | #966 |
| FY 2023-24 | 525.41 | 0.0145% | +11.06% | 100.00% | 44.15 | 0.0008% | −33.79% | 100.00% | +481.26 | #922 |
| FY 2024-25 | 523.73 | 0.0142% | −0.32% | 100.00% | 53.38 | 0.0009% | +20.91% | 100.00% | +470.35 | #978 |

- CAGR (7-year): exports -2.90%/yr, imports 4.65%/yr (consistently Surplus)

## Key trade insights: HSN Code 41120000 export-import analysis

### Export decline: -2.90% CAGR over 7 years

India's exports under HSN Code 41120000 have declined at a compound annual rate of -2.90% over 7 fiscal years, falling from ₹624.85 Crore in FY 2018-19 to ₹523.73 Crore in FY 2024-25.

### HSN Code 41120000 ranked #978 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 41120000 ranks #978 out of 12657 HSN codes by total export value. Within Sub-Chapter 4112, it ranks #1 of 1. By trade surplus, it ranks #670 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 41120000 exports

The strongest single-year export movement for HSN Code 41120000 was recorded in FY 2021-22, when exports surged by 34.90% over the prior year.

### India maintains a trade surplus of ₹470.35 Crore in HSN Code 41120000 goods

In FY 2024-25, India's exports of ₹523.73 Cr exceeded imports of ₹53.38 Cr, resulting in a trade surplus of ₹470.35 Crore — ranking #670 of 12657 by surplus magnitude.

### Import growth of 4.65% CAGR signals stable import dependency for Sheep/Lamb Leather (No Wool, excl. Heading 4114)

India's imports under HSN Code 41120000 have grown at 4.65% CAGR, reaching ₹53.38 Crore in FY 2024-25.

### HSN Code 41120000 contributes 100.00% of Sub-Chapter 4112 exports — ranked #1

Among the 1 HSN codes under Sub-Chapter 4112, HSN Code 41120000 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1).

## Related HSN Codes in Sub-Chapter 4112

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 41120000: Sheep/Lamb Leather (No Wool, excl. Heading 4114) (this hsn code) | ₹524 Cr |