---
title: "4113 HSN Code | HSN Code for Leather prepared after tanning, others in India"
description: "Know more about 4113 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4113 covering Leather prepared after tanning, others."
canonical: "https://busy.in/hsn/sub-chapter-4113/"
---

# HSN Sub-chapter 4113: Leather prepared after tanning, others

Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or 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 |
| --- | --- |
| 41131000 | [Of Goats Or Kids](https://busy.in/hsn/hsn-41131000/) |
| 41132000 | [Of Swine](https://busy.in/hsn/hsn-41132000/) |
| 41133000 | [Of Reptiles](https://busy.in/hsn/hsn-41133000/) |
| 41139000 | [Leather Further Prepared After Tanning – Other Animals](https://busy.in/hsn/hsn-41139000/) |

## Frequently asked questions

### What products are classified under HSN 4113

It includes Leather prepared after tanning, others

### Can reverse charge ever apply to transactions involving Leather prepared after tanning, others?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Leather prepared after tanning, others are forward charge. Check the current notifications for any special cases before deciding.

### What are the e‑way bill and e‑invoice points while moving Leather prepared after tanning, others?

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.

### Is the composition scheme suitable if I mainly trade Leather prepared after tanning, others?

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.

### If I repair and return Leather prepared after tanning, others, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### What should my invoice and records include for Leather prepared after tanning, others?

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.

### How do I bill a kit or combo that includes Leather prepared after tanning, others?

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.

## India's trade performance: HSN Sub-Chapter 4113 (FY 2024-25)

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

- Exports: ₹665 Cr (+0.87% YoY) — 0.0180% of India's total exports
- Imports: ₹31 Cr (+5.60% YoY) — 0.0005% of India's total imports
- Trade balance: ₹634 Cr (Surplus); surplus rank #236 of 1233 sub-chapters
- Share of Chapter 41: 17.61% of its exports; import side 0.85%
- Rank within Chapter 41: #2 of 11 by export value; import-side #8

### Key metrics

- Export CAGR: -10.42% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #468 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +38.34% in FY 2021-22
- Contribution to Ch. 41: 17.61% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 4113

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 | 1,286.55 | 0.0561% | — | 25.48% | 40.90 | 0.0011% | — | 1.01% | +1,245.65 | #250 |
| FY 2019-20 | 881.99 | 0.0399% | −31.45% | 23.72% | 33.39 | 0.0010% | −18.36% | 0.86% | +848.60 | #310 |
| FY 2020-21 | 427.11 | 0.0199% | −51.57% | 15.25% | 22.21 | 0.0008% | −33.48% | 0.93% | +404.90 | #461 |
| FY 2021-22 | 590.85 | 0.0188% | +38.34% | 17.34% | 31.84 | 0.0007% | +43.36% | 1.01% | +559.01 | #442 |
| FY 2022-23 | 684.40 | 0.0189% | +15.83% | 19.73% | 31.36 | 0.0005% | −1.51% | 0.81% | +653.04 | #438 |
| FY 2023-24 | 659.09 | 0.0182% | −3.70% | 17.74% | 29.10 | 0.0005% | −7.21% | 0.88% | +629.99 | #460 |
| FY 2024-25 | 664.83 | 0.0180% | +0.87% | 17.61% | 30.73 | 0.0005% | +5.60% | 0.85% | +634.10 | #468 |

- CAGR (7-year): exports -10.42%/yr, imports -4.65%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 4113 export-import analysis

### Export decline: -10.42% CAGR over 7 years

India's exports under HSN Sub-Chapter 4113 have declined at a compound annual rate of -10.42% over 7 fiscal years, falling from ₹1,286.55 Crore in FY 2018-19 to ₹664.83 Crore in FY 2024-25.

### HSN Sub-Chapter 4113 ranked #468 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 4113 ranks #468 out of 1233 sub-chapters by total export value. Within Chapter 41, it ranks #2 of 11. By trade surplus, it ranks #236 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 4113 exports

The strongest single-year export movement for HSN Sub-Chapter 4113 was recorded in FY 2021-22, when exports surged by 38.34% over the prior year.

### India maintains a trade surplus of ₹634.10 Crore in HSN Sub-Chapter 4113 goods

In FY 2024-25, India's exports of ₹664.83 Cr exceeded imports of ₹30.73 Cr, resulting in a trade surplus of ₹634.10 Crore — ranking #236 of 1233 by surplus magnitude.

### Import growth of -4.65% CAGR signals stable import dependency for Leather prepared after tanning, others

India's imports under HSN Sub-Chapter 4113 have grown at -4.65% CAGR, reaching ₹30.73 Crore in FY 2024-25.

### HSN Sub-Chapter 4113 contributes 17.61% of Chapter 41 exports — ranked #2

Among the 11 sub-chapters under Chapter 41, HSN Sub-Chapter 4113 ranks #2 by export value — accounting for 17.61% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.85% share (rank #8).

## 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 (this hsn sub-chapter) | ₹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/) |
| 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/) |
| 4114 | [Chamois & patent leather](https://busy.in/hsn/sub-chapter-4114/) |
| 4115 | [Composition leather slabs & waste](https://busy.in/hsn/sub-chapter-4115/) |