---
title: "4104 HSN Code | HSN Code for Tanned Hides & Skins in India"
description: "Know more about 4104 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4104 covering Tanned Hides & Skins."
canonical: "https://busy.in/hsn/sub-chapter-4104/"
---

# HSN Sub-chapter 4104: Tanned Hides & Skins

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared

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 |
| --- | --- |
| 41041100 | [Wet State Full Grain and Grain Splits (Including Wet-Blue)](https://busy.in/hsn/hsn-41041100/) |
| 41041900 | [In the wet state (including wet-blue): Other](https://busy.in/hsn/hsn-41041900/) |
| 41044100 | [Full grain leather](https://busy.in/hsn/hsn-41044100/) |
| 41044900 | [In The Dry State (Crust)\| Other](https://busy.in/hsn/hsn-41044900/) |

## Frequently asked questions

### What products are classified under HSN 4104

It includes Tanned Hides & Skins

### Does packaging or branding change how GST applies to Tanned Hides & Skins?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Tanned Hides & Skins is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### How are warranty replacements of Tanned Hides & Skins 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.

### Is the composition scheme suitable if I mainly trade Tanned Hides & Skins?

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.

### Any special steps when selling Tanned Hides & Skins 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 Tanned Hides & Skins?

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.

## India's trade performance: HSN Sub-Chapter 4104 (FY 2024-25)

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

- Exports: ₹11 Cr (+70.90% YoY) — 0.0003% of India's total exports
- Imports: ₹1,274 Cr (+29.32% YoY) — 0.0209% of India's total imports
- Trade balance: −₹1,262 Cr (Deficit); surplus rank #982 of 1233 sub-chapters
- Share of Chapter 41: 0.30% of its exports; import side 35.35%
- Rank within Chapter 41: #6 of 11 by export value; import-side #2

### Key metrics

- Export CAGR: -2.77% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1039 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +159.82% in FY 2020-21
- Contribution to Ch. 41: 0.30% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 4104

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 | 13.55 | 0.0006% | — | 0.27% | 1,394.21 | 0.0388% | — | 34.29% | −1,380.66 | #985 |
| FY 2019-20 | 3.31 | 0.0001% | −75.57% | 0.09% | 1,299.55 | 0.0387% | −6.79% | 33.39% | −1,296.24 | #1069 |
| FY 2020-21 | 8.60 | 0.0004% | +159.82% | 0.31% | 643.63 | 0.0221% | −50.47% | 27.06% | −635.03 | #1002 |
| FY 2021-22 | 3.86 | 0.0001% | −55.12% | 0.11% | 861.63 | 0.0189% | +33.87% | 27.22% | −857.77 | #1079 |
| FY 2022-23 | 6.38 | 0.0002% | +65.29% | 0.18% | 1,328.12 | 0.0231% | +54.14% | 34.32% | −1,321.74 | #1064 |
| FY 2023-24 | 6.70 | 0.0002% | +5.02% | 0.18% | 984.80 | 0.0175% | −25.85% | 29.67% | −978.10 | #1067 |
| FY 2024-25 | 11.45 | 0.0003% | +70.90% | 0.30% | 1,273.50 | 0.0209% | +29.32% | 35.35% | −1,262.05 | #1039 |

- CAGR (7-year): exports -2.77%/yr, imports -1.50%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 4104 export-import analysis

### Export decline: -2.77% CAGR over 7 years

India's exports under HSN Sub-Chapter 4104 have declined at a compound annual rate of -2.77% over 7 fiscal years, falling from ₹13.55 Crore in FY 2018-19 to ₹11.45 Crore in FY 2024-25.

### HSN Sub-Chapter 4104 ranked #1039 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 4104 ranks #1039 out of 1233 sub-chapters by total export value. Within Chapter 41, it ranks #6 of 11. By trade surplus, it ranks #982 of 1233.

### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 4104 exports

The strongest single-year export movement for HSN Sub-Chapter 4104 was recorded in FY 2020-21, when exports surged by 159.82% over the prior year.

### India records a trade deficit of ₹1,262.05 Crore in HSN Sub-Chapter 4104 goods

In FY 2024-25, India's imports of ₹1,273.50 Cr exceeded exports of ₹11.45 Cr, resulting in a trade deficit of ₹1,262.05 Crore — ranking #982 of 1233 by surplus magnitude.

### Import growth of -1.50% CAGR signals stable import dependency for Tanned Hides & Skins

India's imports under HSN Sub-Chapter 4104 have grown at -1.50% CAGR, reaching ₹1,273.50 Crore in FY 2024-25.

### HSN Sub-Chapter 4104 contributes 0.30% of Chapter 41 exports — ranked #6

Among the 11 sub-chapters under Chapter 41, HSN Sub-Chapter 4104 ranks #6 by export value — accounting for 0.30% of the chapter's total exports in FY 2024-25. On the import side, it holds 35.35% share (rank #2).

## 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 (this hsn sub-chapter) | ₹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 |

## 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/) |
| 4103 | [Raw hides & skins, not tanned](https://busy.in/hsn/sub-chapter-4103/) |
| 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/) |