--- title: "4105 HSN Code | HSN Code for Sheep or lamb skins in India" description: "Know more about 4105 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4105 covering Sheep or lamb skins." canonical: "https://busy.in/hsn/sub-chapter-4105/" --- # HSN Sub-chapter 4105: Sheep or lamb skins Tanned or crust skins of sheep or lambs, without wool 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 | | --- | --- | | 41051000 | [In the wet state (including wet-blue)](https://busy.in/hsn/hsn-41051000/) | | 41053000 | [In The Dry State (Crust)](https://busy.in/hsn/hsn-41053000/) | ## Frequently asked questions ### What products are classified under HSN 4105 It includes Sheep or lamb skins ### Does packaging or branding change how GST applies to Sheep or lamb skins? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Sheep or lamb 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. ### What should my invoice and records include for Sheep or lamb skins? 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. ### Any special steps when selling Sheep or lamb 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. ### How do I bill a kit or combo that includes Sheep or lamb skins? 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. ### What misclassification mistakes happen with Sheep or lamb skins? Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper. ## India's trade performance: HSN Sub-Chapter 4105 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−94.90% YoY) — 0.0000% of India's total exports - Imports: ₹368 Cr (−4.48% YoY) — 0.0060% of India's total imports - Trade balance: −₹368 Cr (Deficit); surplus rank #836 of 1233 sub-chapters - Share of Chapter 41: 0.00% of its exports; import side 10.21% - Rank within Chapter 41: #10 of 11 by export value; import-side #3 ### Key metrics - Export CAGR: -41.21% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1176 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +304.76% in FY 2023-24 - Contribution to Ch. 41: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 4105 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 | 3.15 | 0.0001% | — | 0.06% | 478.83 | 0.0133% | — | 11.78% | −475.68 | #1080 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −97.14% | 0.00% | 435.67 | 0.0130% | −9.01% | 11.19% | −435.58 | #1175 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +122.22% | 0.01% | 255.40 | 0.0088% | −41.38% | 10.74% | −255.20 | #1165 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +25.00% | 0.01% | 261.68 | 0.0057% | +2.46% | 8.27% | −261.43 | #1161 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +152.00% | 0.02% | 414.38 | 0.0072% | +58.35% | 10.71% | −413.75 | #1152 | | FY 2023-24 | 2.55 | 0.0001% | +304.76% | 0.07% | 385.04 | 0.0069% | −7.08% | 11.60% | −382.49 | #1114 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −94.90% | 0.00% | 367.78 | 0.0060% | −4.48% | 10.21% | −367.65 | #1176 | - CAGR (7-year): exports -41.21%/yr, imports -4.30%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 4105 export-import analysis ### Export decline: -41.21% CAGR over 7 years India's exports under HSN Sub-Chapter 4105 have declined at a compound annual rate of -41.21% over 7 fiscal years, falling from ₹3.15 Crore in FY 2018-19 to ₹0.13 Crore in FY 2024-25. ### HSN Sub-Chapter 4105 ranked #1176 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 4105 ranks #1176 out of 1233 sub-chapters by total export value. Within Chapter 41, it ranks #10 of 11. By trade surplus, it ranks #836 of 1233. ### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 4105 exports The strongest single-year export movement for HSN Sub-Chapter 4105 was recorded in FY 2023-24, when exports surged by 304.76% over the prior year. ### India records a trade deficit of ₹367.65 Crore in HSN Sub-Chapter 4105 goods In FY 2024-25, India's imports of ₹367.78 Cr exceeded exports of ₹0.13 Cr, resulting in a trade deficit of ₹367.65 Crore — ranking #836 of 1233 by surplus magnitude. ### Import growth of -4.30% CAGR signals stable import dependency for Sheep or lamb skins India's imports under HSN Sub-Chapter 4105 have grown at -4.30% CAGR, reaching ₹367.78 Crore in FY 2024-25. ### HSN Sub-Chapter 4105 contributes 0.00% of Chapter 41 exports — ranked #10 Among the 11 sub-chapters under Chapter 41, HSN Sub-Chapter 4105 ranks #10 by export value — accounting for 0.00% of the chapter's total exports in FY 2024-25. On the import side, it holds 10.21% share (rank #3). ## 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 (this hsn sub-chapter) | < ₹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/) | | 4104 | [Tanned Hides & Skins](https://busy.in/hsn/sub-chapter-4104/) | | 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/) |