---
title: "4103 HSN Code | HSN Code for Raw hides & skins, not tanned in India"
description: "Know more about 4103 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4103 covering Raw hides & skins, not tanned."
canonical: "https://busy.in/hsn/sub-chapter-4103/"
---

# HSN Sub-chapter 4103: Raw hides & skins, not tanned

Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split, other than those excluded by note 1(b) or 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 |
| --- | --- |
| 41031010 | [Dry Salted Goat Skins](https://busy.in/hsn/hsn-41031010/) |
| 41031020 | [Other Cured Goat Skins (Dried, Unsalted)](https://busy.in/hsn/hsn-41031020/) |
| 41031030 | [Kid Skins (Raw)](https://busy.in/hsn/hsn-41031030/) |
| 41031040 | [Other Raw Goat/Kid Skins](https://busy.in/hsn/hsn-41031040/) |
| 41031090 | [Catgut for Rackets](https://busy.in/hsn/hsn-41031090/) |
| 41032000 | [Of Reptiles](https://busy.in/hsn/hsn-41032000/) |
| 41033000 | [Of Swine](https://busy.in/hsn/hsn-41033000/) |
| 41039000 | [Other: Raw hides and skins](https://busy.in/hsn/hsn-41039000/) |

## Frequently asked questions

### What products are classified under HSN 4103

It includes Raw hides & skins, not tanned

### Do spares or accessories of Raw hides & skins, not tanned 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.

### How do I bill a kit or combo that includes Raw hides & skins, not tanned?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### Any special steps when selling Raw hides & skins, not tanned 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.

### Does MRP, weight or pack size change GST treatment for Raw hides & skins, not tanned?

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.

### What are the e‑way bill and e‑invoice points while moving Raw hides & skins, not tanned?

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.

### Is the composition scheme suitable if I mainly trade Raw hides & skins, not tanned?

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.

## India's trade performance: HSN Sub-Chapter 4103 (FY 2024-25)

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

- Exports: < ₹1 Crore (+135.29% YoY) — 0.0000% of India's total exports
- Imports: ₹12 Cr (+49.62% YoY) — 0.0002% of India's total imports
- Trade balance: −₹11 Cr (Deficit); surplus rank #595 of 1233 sub-chapters
- Share of Chapter 41: 0.01% of its exports; import side 0.33%
- Rank within Chapter 41: #9 of 11 by export value; import-side #10

### Key metrics

- National export rank: #1161 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +750.00% in FY 2023-24
- Contribution to Ch. 41: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 4103

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 | Nil | 0.0000% | — | 0.00% | 8.43 | 0.0002% | — | 0.21% | −8.43 | — |
| FY 2019-20 | < ₹1 Crore | 0.0000% | — | 0.01% | 2.39 | 0.0001% | −71.65% | 0.06% | −2.04 | #1157 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −97.14% | 0.00% | 2.86 | 0.0001% | +19.67% | 0.12% | −2.85 | #1198 |
| FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | 5.40 | 0.0001% | +88.81% | 0.17% | −5.40 | — |
| FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.00% | 6.98 | 0.0001% | +29.26% | 0.18% | −6.96 | #1197 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +750.00% | 0.00% | 7.90 | 0.0001% | +13.18% | 0.24% | −7.73 | #1180 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +135.29% | 0.01% | 11.82 | 0.0002% | +49.62% | 0.33% | −11.42 | #1161 |

- CAGR (7-year): exports —/yr, imports 5.80%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 4103 export-import analysis

### Export snapshot for HSN Sub-Chapter 4103

India exported ₹0.40 Crore worth of Raw hides & skins, not tanned in FY 2024-25. Multi-year trend data is being compiled for this hsn sub-chapter.

### HSN Sub-Chapter 4103 ranked #1161 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 4103 ranks #1161 out of 1233 sub-chapters by total export value. Within Chapter 41, it ranks #9 of 11. By trade surplus, it ranks #595 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 4103 exports

The strongest single-year export movement for HSN Sub-Chapter 4103 was recorded in FY 2023-24, when exports surged by 750.00% over the prior year.

### India records a trade deficit of ₹11.42 Crore in HSN Sub-Chapter 4103 goods

In FY 2024-25, India's imports of ₹11.82 Cr exceeded exports of ₹0.40 Cr, resulting in a trade deficit of ₹11.42 Crore — ranking #595 of 1233 by surplus magnitude.

### Import growth of 5.80% CAGR signals stable import dependency for Raw hides & skins, not tanned

India's imports under HSN Sub-Chapter 4103 have grown at 5.80% CAGR, reaching ₹11.82 Crore in FY 2024-25.

### HSN Sub-Chapter 4103 contributes 0.01% of Chapter 41 exports — ranked #9

Among the 11 sub-chapters under Chapter 41, HSN Sub-Chapter 4103 ranks #9 by export value — accounting for 0.01% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.33% share (rank #10).

## 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 (this hsn sub-chapter) | < ₹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 |
| --- | --- |
| 4101 | [Raw hides & skins, bovine/equine](https://busy.in/hsn/sub-chapter-4101/) |
| 4102 | [Raw skins of sheep/lambs, preserved](https://busy.in/hsn/sub-chapter-4102/) |
| 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/) |