--- title: "4112 HSN Code | HSN Code for Tanned sheep or lamb leather in India" description: "Know more about 4112 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4112 covering Tanned sheep or lamb leather." canonical: "https://busy.in/hsn/sub-chapter-4112/" --- # HSN Sub-chapter 4112: Tanned sheep or lamb leather Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool 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 | | --- | --- | | 41120000 | [Sheep/Lamb Leather (No Wool, excl. Heading 4114)](https://busy.in/hsn/hsn-41120000/) | ## Frequently asked questions ### What products are classified under HSN 4112 It includes Tanned sheep or lamb leather ### What are the e‑way bill and e‑invoice points while moving Tanned sheep or lamb leather? 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. ### Any special steps when selling Tanned sheep or lamb leather 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 should I document Tanned sheep or lamb leather sent for job work? Use a delivery challan for sending Tanned sheep or lamb leather 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. ### Do spares or accessories of Tanned sheep or lamb leather 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 are warranty replacements of Tanned sheep or lamb leather 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. ## India's trade performance: HSN Sub-Chapter 4112 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹524 Cr (−0.32% YoY) — 0.0141% of India's total exports - Imports: ₹53 Cr (+20.91% YoY) — 0.0009% of India's total imports - Trade balance: ₹470 Cr (Surplus); surplus rank #262 of 1233 sub-chapters - Share of Chapter 41: 13.87% of its exports; import side 1.48% - Rank within Chapter 41: #3 of 11 by export value; import-side #5 ### Key metrics - Export CAGR: -2.90% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #524 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +34.90% in FY 2021-22 - Contribution to Ch. 41: 13.87% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 4112 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 | 624.85 | 0.0272% | — | 12.38% | 40.64 | 0.0011% | — | 1.00% | +584.21 | #383 | | FY 2019-20 | 510.43 | 0.0231% | −18.31% | 13.73% | 59.86 | 0.0018% | +47.29% | 1.54% | +450.57 | #405 | | FY 2020-21 | 307.72 | 0.0143% | −39.71% | 10.98% | 51.50 | 0.0018% | −13.97% | 2.17% | +256.22 | #520 | | FY 2021-22 | 415.11 | 0.0132% | +34.90% | 12.18% | 58.51 | 0.0013% | +13.61% | 1.85% | +356.60 | #520 | | FY 2022-23 | 473.09 | 0.0131% | +13.97% | 13.64% | 66.68 | 0.0012% | +13.96% | 1.72% | +406.41 | #522 | | FY 2023-24 | 525.41 | 0.0145% | +11.06% | 14.14% | 44.15 | 0.0008% | −33.79% | 1.33% | +481.26 | #506 | | FY 2024-25 | 523.73 | 0.0141% | −0.32% | 13.87% | 53.38 | 0.0009% | +20.91% | 1.48% | +470.35 | #524 | - CAGR (7-year): exports -2.90%/yr, imports 4.65%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 4112 export-import analysis ### Export decline: -2.90% CAGR over 7 years India's exports under HSN Sub-Chapter 4112 have declined at a compound annual rate of -2.90% over 7 fiscal years, falling from ₹624.85 Crore in FY 2018-19 to ₹523.73 Crore in FY 2024-25. ### HSN Sub-Chapter 4112 ranked #524 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 4112 ranks #524 out of 1233 sub-chapters by total export value. Within Chapter 41, it ranks #3 of 11. By trade surplus, it ranks #262 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 4112 exports The strongest single-year export movement for HSN Sub-Chapter 4112 was recorded in FY 2021-22, when exports surged by 34.90% over the prior year. ### India maintains a trade surplus of ₹470.35 Crore in HSN Sub-Chapter 4112 goods In FY 2024-25, India's exports of ₹523.73 Cr exceeded imports of ₹53.38 Cr, resulting in a trade surplus of ₹470.35 Crore — ranking #262 of 1233 by surplus magnitude. ### Import growth of 4.65% CAGR signals stable import dependency for Tanned sheep or lamb leather India's imports under HSN Sub-Chapter 4112 have grown at 4.65% CAGR, reaching ₹53.38 Crore in FY 2024-25. ### HSN Sub-Chapter 4112 contributes 13.87% of Chapter 41 exports — ranked #3 Among the 11 sub-chapters under Chapter 41, HSN Sub-Chapter 4112 ranks #3 by export value — accounting for 13.87% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.48% share (rank #5). ## 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 (this hsn sub-chapter) | ₹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/) | | 4107 | [Leather prepared after tanning, bovine](https://busy.in/hsn/sub-chapter-4107/) | | 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/) |