--- title: "4101 HSN Code | HSN Code for Raw hides & skins, bovine/equine in India" description: "Know more about 4101 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4101 covering Raw hides & skins, bovine/equine." canonical: "https://busy.in/hsn/sub-chapter-4101/" --- # HSN Sub-chapter 4101: Raw hides & skins, bovine/equine Raw hides and skins of bovine (including buffalo) or equine animals (fresh or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split Part of [Chapter 41: Raw Hides and Skins (Other Than Furskins) and Leather](https://busy.in/hsn/chapter-41/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 41012010 | [Unsplit Cow Hides/Skins (<= 8/10/16 kg)](https://busy.in/hsn/hsn-41012010/) | | 41012020 | [Buffalo Hides/Skins (Unsplit, <=16kg Fresh)](https://busy.in/hsn/hsn-41012020/) | | 41012090 | [Other Unsplit Hides/Skins (<=16kg Fresh)](https://busy.in/hsn/hsn-41012090/) | | 41015010 | [Whole Cow Hides (>16kg)](https://busy.in/hsn/hsn-41015010/) | | 41015020 | [Buffalo Hides (>16 kg)](https://busy.in/hsn/hsn-41015020/) | | 41015090 | [Hides and skins: Other](https://busy.in/hsn/hsn-41015090/) | | 41019010 | [Other, including butts, bends and bellies: Of cow, including cow calf](https://busy.in/hsn/hsn-41019010/) | | 41019020 | [Buffalo Raw Hides: Butts, Bends, Bellies & Calves](https://busy.in/hsn/hsn-41019020/) | | 41019090 | [Other, including butts, bends and bellies: Other](https://busy.in/hsn/hsn-41019090/) | ## Frequently asked questions ### What products are classified under HSN 4101 It includes Raw hides & skins, bovine/equine ### Does MRP, weight or pack size change GST treatment for Raw hides & skins, bovine/equine? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ### Is the composition scheme suitable if I mainly trade Raw hides & skins, bovine/equine? The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in. ### If I repair and return Raw hides & skins, bovine/equine, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ### What are the e‑way bill and e‑invoice points while moving Raw hides & skins, bovine/equine? Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself. ### Do spares or accessories of Raw hides & skins, bovine/equine follow the same HSN? Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice. ## India's trade performance: HSN Sub-Chapter 4101 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹11 Cr (−55.18% YoY) — 0.0003% of India's total exports - Imports: ₹207 Cr (+57.74% YoY) — 0.0034% of India's total imports - Trade balance: −₹196 Cr (Deficit); surplus rank #778 of 1233 sub-chapters - Share of Chapter 41: 0.29% of its exports; import side 5.75% - Rank within Chapter 41: #7 of 11 by export value; import-side #4 ### Key metrics - Export CAGR: 39.23% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1044 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +355.24% in FY 2020-21 - Contribution to Ch. 41: 0.29% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 4101 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 Ch. 41 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 41 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1.52 | 0.0001% | — | 0.03% | 153.17 | 0.0043% | — | 3.77% | −151.65 | #1120 | | FY 2019-20 | 1.05 | 0.0000% | −30.92% | 0.03% | 124.58 | 0.0037% | −18.67% | 3.20% | −123.53 | #1128 | | FY 2020-21 | 4.78 | 0.0002% | +355.24% | 0.17% | 62.10 | 0.0021% | −50.15% | 2.61% | −57.32 | #1053 | | FY 2021-22 | 7.71 | 0.0002% | +61.30% | 0.23% | 138.86 | 0.0030% | +123.61% | 4.39% | −131.15 | #1034 | | FY 2022-23 | 10.78 | 0.0003% | +39.82% | 0.31% | 188.00 | 0.0033% | +35.39% | 4.86% | −177.22 | #1030 | | FY 2023-24 | 24.70 | 0.0007% | +129.13% | 0.66% | 131.33 | 0.0023% | −30.14% | 3.96% | −106.63 | #979 | | FY 2024-25 | 11.07 | 0.0003% | −55.18% | 0.29% | 207.16 | 0.0034% | +57.74% | 5.75% | −196.09 | #1044 | - CAGR (7-year): exports 39.23%/yr, imports 5.16%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 4101 export-import analysis ### Consistent export growth: 39.23% CAGR over 7 years India's exports under HSN Sub-Chapter 4101 have grown at a compound annual rate of 39.23% over 7 fiscal years, rising from ₹1.52 Crore in FY 2018-19 to ₹11.07 Crore in FY 2024-25. ### HSN Sub-Chapter 4101 ranked #1044 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 4101 ranks #1044 out of 1233 sub-chapters by total export value. Within Chapter 41, it ranks #7 of 11. By trade surplus, it ranks #778 of 1233. ### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 4101 exports The strongest single-year export movement for HSN Sub-Chapter 4101 was recorded in FY 2020-21, when exports surged by 355.24% over the prior year. ### India records a trade deficit of ₹196.09 Crore in HSN Sub-Chapter 4101 goods In FY 2024-25, India's imports of ₹207.16 Cr exceeded exports of ₹11.07 Cr, resulting in a trade deficit of ₹196.09 Crore — ranking #778 of 1233 by surplus magnitude. ### Import growth of 5.16% CAGR signals stable import dependency for Raw hides & skins, bovine/equine India's imports under HSN Sub-Chapter 4101 have grown at 5.16% CAGR, reaching ₹207.16 Crore in FY 2024-25. ### HSN Sub-Chapter 4101 contributes 0.29% of Chapter 41 exports — ranked #7 Among the 11 sub-chapters under Chapter 41, HSN Sub-Chapter 4101 ranks #7 by export value — accounting for 0.29% of the chapter's total exports in FY 2024-25. On the import side, it holds 5.75% share (rank #4). ## Related Sub-Chapters in Chapter 41 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 4107: Leather prepared after tanning, bovine](https://busy.in/hsn/sub-chapter-4107/) | ₹2,478 Cr | | #2 | [HSN Sub-Chapter 4113: Leather prepared after tanning, others](https://busy.in/hsn/sub-chapter-4113/) | ₹665 Cr | | #3 | [HSN Sub-Chapter 4112: Tanned sheep or lamb leather](https://busy.in/hsn/sub-chapter-4112/) | ₹524 Cr | | #4 | [HSN Sub-Chapter 4106: Tanned hides & skins](https://busy.in/hsn/sub-chapter-4106/) | ₹73 Cr | | #5 | [HSN Sub-Chapter 4114: Chamois & patent leather](https://busy.in/hsn/sub-chapter-4114/) | ₹12 Cr | | #6 | [HSN Sub-Chapter 4104: Tanned Hides & Skins](https://busy.in/hsn/sub-chapter-4104/) | ₹11 Cr | | #7 | HSN Sub-Chapter 4101: Raw hides & skins, bovine/equine (this hsn sub-chapter) | ₹11 Cr | | #8 | [HSN Sub-Chapter 4115: Composition leather slabs & waste](https://busy.in/hsn/sub-chapter-4115/) | < ₹1 Crore | | #9 | [HSN Sub-Chapter 4103: Raw hides & skins, not tanned](https://busy.in/hsn/sub-chapter-4103/) | < ₹1 Crore | | #10 | [HSN Sub-Chapter 4105: Sheep or lamb skins](https://busy.in/hsn/sub-chapter-4105/) | < ₹1 Crore | ## Other sub-chapters | Code | Title | | --- | --- | | 4102 | [Raw skins of sheep/lambs, preserved](https://busy.in/hsn/sub-chapter-4102/) | | 4103 | [Raw hides & skins, not tanned](https://busy.in/hsn/sub-chapter-4103/) | | 4104 | [Tanned Hides & Skins](https://busy.in/hsn/sub-chapter-4104/) | | 4105 | [Sheep or lamb skins](https://busy.in/hsn/sub-chapter-4105/) | | 4106 | [Tanned hides & skins](https://busy.in/hsn/sub-chapter-4106/) | | 4107 | [Leather prepared after tanning, bovine](https://busy.in/hsn/sub-chapter-4107/) | | 4112 | [Tanned sheep or lamb leather](https://busy.in/hsn/sub-chapter-4112/) | | 4113 | [Leather prepared after tanning, others](https://busy.in/hsn/sub-chapter-4113/) | | 4114 | [Chamois & patent leather](https://busy.in/hsn/sub-chapter-4114/) | | 4115 | [Composition leather slabs & waste](https://busy.in/hsn/sub-chapter-4115/) |