--- title: "4102 HSN Code | HSN Code for Raw skins of sheep/lambs, preserved in India" description: "Know more about 4102 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4102 covering Raw skins of sheep/lambs, preserved." canonical: "https://busy.in/hsn/sub-chapter-4102/" --- # HSN Sub-chapter 4102: Raw skins of sheep/lambs, preserved Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1 ( c ) to this chapter 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 | | --- | --- | | 41021010 | [With Wool On \| Sheep Skins](https://busy.in/hsn/hsn-41021010/) | | 41021020 | [With wool on : Pelts of baby lambs](https://busy.in/hsn/hsn-41021020/) | | 41021030 | [Lamb Skins\| Wool On, Other Than Pelts](https://busy.in/hsn/hsn-41021030/) | | 41022110 | [Without Wool On \| Pickled](https://busy.in/hsn/hsn-41022110/) | | 41022120 | [Without Wool On \| Pickled](https://busy.in/hsn/hsn-41022120/) | | 41022130 | [Without Wool On \| Pickled](https://busy.in/hsn/hsn-41022130/) | | 41022910 | [Without Wool On \| Other](https://busy.in/hsn/hsn-41022910/) | | 41022920 | [Without Wool On \| Other](https://busy.in/hsn/hsn-41022920/) | ## Frequently asked questions ### What products are classified under HSN 4102 It includes Raw skins of sheep/lambs, preserved ### Any special steps when selling Raw skins of sheep/lambs, preserved through an e‑commerce platform? Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns. ### Any import/export nuance for Raw skins of sheep/lambs, preserved? Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE. ### Can I claim ITC on inputs and services used for Raw skins of sheep/lambs, preserved? If your outward supply of Raw skins of sheep/lambs, preserved is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43. ### How are warranty replacements of Raw skins of sheep/lambs, preserved handled? If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability. ### What should my invoice and records include for Raw skins of sheep/lambs, preserved? Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail. ### Can reverse charge ever apply to transactions involving Raw skins of sheep/lambs, preserved? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Raw skins of sheep/lambs, preserved are forward charge. Check the current notifications for any special cases before deciding. ## India's trade performance: HSN Sub-Chapter 4102 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−66.67% YoY) — 0.0000% of India's total exports - Imports: ₹49 Cr (+31.90% YoY) — 0.0008% of India's total imports - Trade balance: −₹49 Cr (Deficit); surplus rank #670 of 1233 sub-chapters - Share of Chapter 41: 0.00% of its exports; import side 1.36% - Rank within Chapter 41: #11 of 11 by export value; import-side #7 ### Key metrics - Export CAGR: -32.94% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1197 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +200.00% in FY 2023-24 - Contribution to Ch. 41: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 4102 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 Crore | 0.0000% | — | 0.00% | 79.78 | 0.0022% | — | 1.96% | −79.67 | #1183 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −90.91% | 0.00% | 83.79 | 0.0025% | +5.03% | 2.15% | −83.78 | #1191 | | FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | 51.48 | 0.0018% | −38.56% | 2.16% | −51.48 | — | | FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.00% | 68.13 | 0.0015% | +32.34% | 2.15% | −68.12 | #1200 | | FY 2022-23 | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | 68.37 | 0.0012% | +0.35% | 1.77% | −68.36 | #1203 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +200.00% | 0.00% | 37.24 | 0.0007% | −45.53% | 1.12% | −37.21 | #1200 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −66.67% | 0.00% | 49.12 | 0.0008% | +31.90% | 1.36% | −49.11 | #1197 | - CAGR (7-year): exports -32.94%/yr, imports -7.77%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 4102 export-import analysis ### Export decline: -32.94% CAGR over 7 years India's exports under HSN Sub-Chapter 4102 have declined at a compound annual rate of -32.94% over 7 fiscal years, falling from ₹0.11 Crore in FY 2018-19 to ₹0.01 Crore in FY 2024-25. ### HSN Sub-Chapter 4102 ranked #1197 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 4102 ranks #1197 out of 1233 sub-chapters by total export value. Within Chapter 41, it ranks #11 of 11. By trade surplus, it ranks #670 of 1233. ### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 4102 exports The strongest single-year export movement for HSN Sub-Chapter 4102 was recorded in FY 2023-24, when exports surged by 200.00% over the prior year. ### India records a trade deficit of ₹49.11 Crore in HSN Sub-Chapter 4102 goods In FY 2024-25, India's imports of ₹49.12 Cr exceeded exports of ₹0.01 Cr, resulting in a trade deficit of ₹49.11 Crore — ranking #670 of 1233 by surplus magnitude. ### Import growth of -7.77% CAGR signals stable import dependency for Raw skins of sheep/lambs, preserved India's imports under HSN Sub-Chapter 4102 have grown at -7.77% CAGR, reaching ₹49.12 Crore in FY 2024-25. ### HSN Sub-Chapter 4102 contributes 0.00% of Chapter 41 exports — ranked #11 Among the 11 sub-chapters under Chapter 41, HSN Sub-Chapter 4102 ranks #11 by export value — accounting for 0.00% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.36% share (rank #7). ## 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](https://busy.in/hsn/sub-chapter-4101/) | ₹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 | | #11 | HSN Sub-Chapter 4102: Raw skins of sheep/lambs, preserved (this hsn sub-chapter) | < ₹1 Crore | ## Other sub-chapters | Code | Title | | --- | --- | | 4101 | [Raw hides & skins, bovine/equine](https://busy.in/hsn/sub-chapter-4101/) | | 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/) |