---
title: "4106 HSN Code | HSN Code for Tanned hides & skins in India"
description: "Know more about 4106 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4106 covering Tanned hides & skins."
canonical: "https://busy.in/hsn/sub-chapter-4106/"
---

# HSN Sub-chapter 4106: Tanned hides & skins

Tanned or crust hides and skins of other animals, without wool or 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 |
| --- | --- |
| 41062100 | [Goats or kids: wet state](https://busy.in/hsn/hsn-41062100/) |
| 41062200 | [Goats/kids (Dry state – crust)](https://busy.in/hsn/hsn-41062200/) |
| 41063100 | [Of swine: In the wet state (including wet-blue)](https://busy.in/hsn/hsn-41063100/) |
| 41063200 | [Of Swine\| In The Dry State (Crust)](https://busy.in/hsn/hsn-41063200/) |
| 41064000 | [Of Reptiles](https://busy.in/hsn/hsn-41064000/) |
| 41069100 | [Other: In the wet state (including wet-blue)](https://busy.in/hsn/hsn-41069100/) |
| 41069200 | [Other\| In The Dry State (Crust)](https://busy.in/hsn/hsn-41069200/) |

## Frequently asked questions

### What products are classified under HSN 4106

It includes Tanned hides & skins

### What misclassification mistakes happen with Tanned hides & 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.

### Does MRP, weight or pack size change GST treatment for Tanned hides & skins?

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.

### 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.

### What should my invoice and records include for Tanned hides & 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 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.

## India's trade performance: HSN Sub-Chapter 4106 (FY 2024-25)

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

- Exports: ₹73 Cr (−15.12% YoY) — 0.0020% of India's total exports
- Imports: ₹27 Cr (+7.72% YoY) — 0.0004% of India's total imports
- Trade balance: ₹46 Cr (Surplus); surplus rank #437 of 1233 sub-chapters
- Share of Chapter 41: 1.94% of its exports; import side 0.74%
- Rank within Chapter 41: #4 of 11 by export value; import-side #9

### Key metrics

- Export CAGR: 17.90% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #860 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +69.43% in FY 2019-20
- Contribution to Ch. 41: 1.94% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 4106

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 | 27.22 | 0.0012% | — | 0.54% | 189.25 | 0.0053% | — | 4.65% | −162.03 | #916 |
| FY 2019-20 | 46.12 | 0.0021% | +69.43% | 1.24% | 191.13 | 0.0057% | +0.99% | 4.91% | −145.01 | #859 |
| FY 2020-21 | 41.83 | 0.0019% | −9.30% | 1.49% | 126.66 | 0.0043% | −33.73% | 5.33% | −84.83 | #858 |
| FY 2021-22 | 67.65 | 0.0022% | +61.73% | 1.99% | 59.03 | 0.0013% | −53.39% | 1.87% | +8.62 | #834 |
| FY 2022-23 | 97.96 | 0.0027% | +44.80% | 2.82% | 20.90 | 0.0004% | −64.59% | 0.54% | +77.06 | #804 |
| FY 2023-24 | 86.13 | 0.0024% | −12.08% | 2.32% | 24.87 | 0.0004% | +19.00% | 0.75% | +61.26 | #823 |
| FY 2024-25 | 73.11 | 0.0020% | −15.12% | 1.94% | 26.79 | 0.0004% | +7.72% | 0.74% | +46.32 | #860 |

- CAGR (7-year): exports 17.90%/yr, imports -27.81%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 4106 export-import analysis

### Consistent export growth: 17.90% CAGR over 7 years

India's exports under HSN Sub-Chapter 4106 have grown at a compound annual rate of 17.90% over 7 fiscal years, rising from ₹27.22 Crore in FY 2018-19 to ₹73.11 Crore in FY 2024-25.

### HSN Sub-Chapter 4106 ranked #860 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 4106 ranks #860 out of 1233 sub-chapters by total export value. Within Chapter 41, it ranks #4 of 11. By trade surplus, it ranks #437 of 1233.

### FY 2019-20 was the strongest growth year for HSN Sub-Chapter 4106 exports

The strongest single-year export movement for HSN Sub-Chapter 4106 was recorded in FY 2019-20, when exports surged by 69.43% over the prior year.

### India maintains a trade surplus of ₹46.32 Crore in HSN Sub-Chapter 4106 goods

In FY 2024-25, India's exports of ₹73.11 Cr exceeded imports of ₹26.79 Cr, resulting in a trade surplus of ₹46.32 Crore — ranking #437 of 1233 by surplus magnitude.

### Import growth of -27.81% CAGR signals stable import dependency for Tanned hides & skins

India's imports under HSN Sub-Chapter 4106 have grown at -27.81% CAGR, reaching ₹26.79 Crore in FY 2024-25.

### HSN Sub-Chapter 4106 contributes 1.94% of Chapter 41 exports — ranked #4

Among the 11 sub-chapters under Chapter 41, HSN Sub-Chapter 4106 ranks #4 by export value — accounting for 1.94% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.74% share (rank #9).

## 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 (this hsn sub-chapter) | ₹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 |

## 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/) |
| 4105 | [Sheep or lamb skins](https://busy.in/hsn/sub-chapter-4105/) |
| 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/) |