--- title: "HSN Code for Leather Further Prepared After Tanning – Other Animals | HSN 41139000 GST Rate" description: "Find HSN and GST Rates for 41139000 related to Leather Further Prepared After Tanning – Other Animals with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-41139000/" --- # HSN Code 41139000: Leather Further Prepared After Tanning – Other Animals - [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 4113: Leather prepared after tanning, others](https://busy.in/hsn/sub-chapter-4113/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 41139000 ? It includes Leather Further Prepared After Tanning – Other Animals ### Does packaging or labelling change the GST for Leather Further Prepared After Tanning – Other Animals? 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 Leather Further Prepared After Tanning – Other Animals? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Leather Further Prepared After Tanning – Other Animals? Under HSN 41139000, Leather Further Prepared After Tanning – Other Animals attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Leather Further Prepared After Tanning – Other Animals? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Leather Further Prepared After Tanning – Other Animals? 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 41139000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹13 Cr (+208.11% YoY) — 0.0003% of India's total exports - Imports: ₹2 Cr (−56.99% YoY) — 0.0000% of India's total imports - Trade balance: ₹10 Cr (Surplus); surplus rank #3287 of 12657 HSN codes - Share of Sub-Chapter 4113: 1.89% of its exports; import side 6.70% - Rank within Sub-Chapter 4113: #2 of 4 by export value; import-side #3 ### Key metrics - Export CAGR: 31.28% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5511 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +208.11% in FY 2024-25 - Contribution to Sub-Ch. 4113: 1.89% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 41139000 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. 4113 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4113 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 2.45 | 0.0001% | — | 0.19% | 11.07 | 0.0003% | — | 27.07% | −8.62 | #6722 | | FY 2019-20 | 1.88 | 0.0001% | −23.27% | 0.21% | 5.59 | 0.0002% | −49.50% | 16.74% | −3.71 | #6998 | | FY 2020-21 | 2.76 | 0.0001% | +46.81% | 0.65% | 2.77 | 0.0001% | −50.45% | 12.47% | −0.01 | #6641 | | FY 2021-22 | 5.49 | 0.0002% | +98.91% | 0.93% | 3.20 | 0.0001% | +15.52% | 10.05% | +2.29 | #6236 | | FY 2022-23 | 8.36 | 0.0002% | +52.28% | 1.22% | 5.91 | 0.0001% | +84.69% | 18.85% | +2.45 | #5863 | | FY 2023-24 | 4.07 | 0.0001% | −51.32% | 0.62% | 4.79 | 0.0001% | −18.95% | 16.46% | −0.72 | #6819 | | FY 2024-25 | 12.54 | 0.0003% | +208.11% | 1.89% | 2.06 | 0.0000% | −56.99% | 6.70% | +10.48 | #5511 | - CAGR (7-year): exports 31.28%/yr, imports -24.44%/yr (consistently Surplus) ## Key trade insights: HSN Code 41139000 export-import analysis ### Consistent export growth: 31.28% CAGR over 7 years India's exports under HSN Code 41139000 have grown at a compound annual rate of 31.28% over 7 fiscal years, rising from ₹2.45 Crore in FY 2018-19 to ₹12.54 Crore in FY 2024-25. ### HSN Code 41139000 ranked #5511 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 41139000 ranks #5511 out of 12657 HSN codes by total export value. Within Sub-Chapter 4113, it ranks #2 of 4. By trade surplus, it ranks #3287 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 41139000 exports The strongest single-year export movement for HSN Code 41139000 was recorded in FY 2024-25, when exports surged by 208.11% over the prior year. ### India maintains a trade surplus of ₹10.48 Crore in HSN Code 41139000 goods In FY 2024-25, India's exports of ₹12.54 Cr exceeded imports of ₹2.06 Cr, resulting in a trade surplus of ₹10.48 Crore — ranking #3287 of 12657 by surplus magnitude. ### Import growth of -24.44% CAGR signals stable import dependency for Leather Further Prepared After Tanning – Other Animals India's imports under HSN Code 41139000 have grown at -24.44% CAGR, reaching ₹2.06 Crore in FY 2024-25. ### HSN Code 41139000 contributes 1.89% of Sub-Chapter 4113 exports — ranked #2 Among the 4 HSN codes under Sub-Chapter 4113, HSN Code 41139000 ranks #2 by export value — accounting for 1.89% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.70% share (rank #3). ## Related HSN Codes in Sub-Chapter 4113 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 41131000: Of Goats Or Kids](https://busy.in/hsn/hsn-41131000/) | ₹652 Cr | | #2 | HSN Code 41139000: Leather Further Prepared After Tanning – Other Animals (this hsn code) | ₹13 Cr | | #3 | [HSN Code 41133000: Of Reptiles](https://busy.in/hsn/hsn-41133000/) | < ₹1 Crore | | — | [HSN Code 41132000: Of Swine](https://busy.in/hsn/hsn-41132000/) | Nil |