--- title: "4107 HSN Code | HSN Code for Leather prepared after tanning, bovine in India" description: "Know more about 4107 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4107 covering Leather prepared after tanning, bovine." canonical: "https://busy.in/hsn/sub-chapter-4107/" --- # HSN Sub-chapter 4107: Leather prepared after tanning, bovine Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 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: 12% ## HSN codes | Code | Title | | --- | --- | | 41071100 | [Hides And Skins\| Full Grains, Unsplit](https://busy.in/hsn/hsn-41071100/) | | 41071200 | [Whole Hides And Skins\| Grain Splits](https://busy.in/hsn/hsn-41071200/) | | 41071900 | [Whole Hides And Skins \| Other](https://busy.in/hsn/hsn-41071900/) | | 41079100 | [Full grain leather](https://busy.in/hsn/hsn-41079100/) | | 41079200 | [Other : Other, including sides: Grain splits](https://busy.in/hsn/hsn-41079200/) | | 41079900 | [Other \| Other, Including Sides\| Other](https://busy.in/hsn/hsn-41079900/) | ## Frequently asked questions ### What products are classified under HSN 4107 It includes Leather prepared after tanning, bovine ### How should I document Leather prepared after tanning, bovine sent for job work? Use a delivery challan for sending Leather prepared after tanning, bovine to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN. ### What should my invoice and records include for Leather prepared after tanning, bovine? 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. ### Is the composition scheme suitable if I mainly trade Leather prepared after tanning, bovine? 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. ### Can reverse charge ever apply to transactions involving Leather prepared after tanning, bovine? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Leather prepared after tanning, bovine are forward charge. Check the current notifications for any special cases before deciding. ### Can I claim ITC on inputs and services used for Leather prepared after tanning, bovine? If your outward supply of Leather prepared after tanning, bovine 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. ### Does MRP, weight or pack size change GST treatment for Leather prepared after tanning, bovine? 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. ## India's trade performance: HSN Sub-Chapter 4107 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2,478 Cr (+3.57% YoY) — 0.0669% of India's total exports - Imports: ₹1,524 Cr (−6.03% YoY) — 0.0250% of India's total imports - Trade balance: ₹954 Cr (Surplus); surplus rank #187 of 1233 sub-chapters - Share of Chapter 41: 65.62% of its exports; import side 42.30% - Rank within Chapter 41: #1 of 11 by export value; import-side #1 ### Key metrics - Export CAGR: -3.46% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #232 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +15.29% in FY 2021-22 - Contribution to Ch. 41: 65.62% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 4107 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 | 3,061.25 | 0.1334% | — | 60.64% | 1,591.77 | 0.0443% | — | 39.15% | +1,469.48 | #139 | | FY 2019-20 | 2,252.05 | 0.1020% | −26.43% | 60.58% | 1,600.18 | 0.0477% | +0.53% | 41.11% | +651.87 | #167 | | FY 2020-21 | 2,001.02 | 0.0930% | −11.15% | 71.43% | 1,125.69 | 0.0386% | −29.65% | 47.33% | +875.33 | #193 | | FY 2021-22 | 2,306.94 | 0.0735% | +15.29% | 67.70% | 1,632.24 | 0.0357% | +45.00% | 51.57% | +674.70 | #199 | | FY 2022-23 | 2,181.16 | 0.0602% | −5.45% | 62.89% | 1,688.45 | 0.0294% | +3.44% | 43.64% | +492.71 | #234 | | FY 2023-24 | 2,392.36 | 0.0661% | +9.68% | 64.40% | 1,622.02 | 0.0289% | −3.93% | 48.87% | +770.34 | #219 | | FY 2024-25 | 2,477.70 | 0.0669% | +3.57% | 65.62% | 1,524.14 | 0.0250% | −6.03% | 42.30% | +953.56 | #232 | - CAGR (7-year): exports -3.46%/yr, imports -0.72%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 4107 export-import analysis ### Export decline: -3.46% CAGR over 7 years India's exports under HSN Sub-Chapter 4107 have declined at a compound annual rate of -3.46% over 7 fiscal years, falling from ₹3,061.25 Crore in FY 2018-19 to ₹2,477.70 Crore in FY 2024-25. ### HSN Sub-Chapter 4107 ranked #232 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 4107 ranks #232 out of 1233 sub-chapters by total export value. Within Chapter 41, it ranks #1 of 11. By trade surplus, it ranks #187 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 4107 exports The strongest single-year export movement for HSN Sub-Chapter 4107 was recorded in FY 2021-22, when exports surged by 15.29% over the prior year. ### India maintains a trade surplus of ₹953.56 Crore in HSN Sub-Chapter 4107 goods In FY 2024-25, India's exports of ₹2,477.70 Cr exceeded imports of ₹1,524.14 Cr, resulting in a trade surplus of ₹953.56 Crore — ranking #187 of 1233 by surplus magnitude. ### Import growth of -0.72% CAGR signals stable import dependency for Leather prepared after tanning, bovine India's imports under HSN Sub-Chapter 4107 have grown at -0.72% CAGR, reaching ₹1,524.14 Crore in FY 2024-25. ### HSN Sub-Chapter 4107 contributes 65.62% of Chapter 41 exports — ranked #1 Among the 11 sub-chapters under Chapter 41, HSN Sub-Chapter 4107 ranks #1 by export value — accounting for 65.62% of the chapter's total exports in FY 2024-25. On the import side, it holds 42.30% share (rank #1). ## 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 (this hsn sub-chapter) | ₹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 | ## 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/) | | 4106 | [Tanned hides & skins](https://busy.in/hsn/sub-chapter-4106/) | | 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/) |