What products are classified under HSN 4114
It includes Chamois & patent leather
HSN Sub Chapter 4114 represents Chamois & patent leather under GST classification. This code helps businesses identify Chamois & patent leather correctly for billing, taxation, and trade. With HSN Sub Chapter 4114, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Chamois & patent leather.
GST Rate for Chamois & patent leather under HSN Code 4114. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 41 | 4114 | Chamois (including combination chamois) leather; patent leather and patent laminated leather ; metallised leather | 18% | 12% |
Chapter: 41
Description: Chamois (including combination chamois) leather; patent leather and patent laminated leather ; metallised leather
Following Tariff HSN code falls under Chamois & patent leather:
| Tariff HSN | Description |
|---|---|
| Chamois (including combination chamois) leather | |
| Patent leather and patent laminated leather; metallised leather : Patent leather and patent laminated leather | |
| Patent leather and patent laminated leather; metallised leather : Metallised leather |
Chamois (including combination chamois) leather
Patent leather and patent laminated leather; metallised leather : Patent leather and patent laminated leather
Patent leather and patent laminated leather; metallised leather : Metallised leather
It includes Chamois & patent leather
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.
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.
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.
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.
If your outward supply of Chamois & patent leather 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.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.