--- title: "4114 HSN Code | HSN Code for Chamois & patent leather in India" description: "Know more about 4114 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4114 covering Chamois & patent leather." canonical: "https://busy.in/hsn/sub-chapter-4114/" --- # HSN Sub-chapter 4114: Chamois & patent leather Chamois (including combination chamois) leather; patent leather and patent laminated leather ; metallised leather Part of [Chapter 41: Raw Hides and Skins (Other Than Furskins) and Leather](https://busy.in/hsn/chapter-41/). - Current GST rate: 18% - Earlier GST rate: 12% ## HSN codes | Code | Title | | --- | --- | | 41141000 | [Chamois (including combination chamois) leather](https://busy.in/hsn/hsn-41141000/) | | 41142010 | [Regenerated Rubber Powder and Granules](https://busy.in/hsn/hsn-41142010/) | | 41142020 | [Metallised Leather](https://busy.in/hsn/hsn-41142020/) | ## Frequently asked questions ### What products are classified under HSN 4114 It includes Chamois & patent leather ### What misclassification mistakes happen with 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. ### Any import/export nuance for Chamois & patent leather? 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 are the e‑way bill and e‑invoice points while moving Chamois & patent 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. ### What should my invoice and records include for Chamois & patent leather? 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. ### Can I claim ITC on inputs and services used for Chamois & patent leather? 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. ## India's trade performance: HSN Sub-Chapter 4114 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹12 Cr (−26.03% YoY) — 0.0003% of India's total exports - Imports: ₹5 Cr (−37.32% YoY) — 0.0001% of India's total imports - Trade balance: ₹7 Cr (Surplus); surplus rank #481 of 1233 sub-chapters - Share of Chapter 41: 0.32% of its exports; import side 0.14% - Rank within Chapter 41: #5 of 11 by export value; import-side #11 ### Key metrics - Export CAGR: -12.61% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1036 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +43.62% in FY 2021-22 - Contribution to Ch. 41: 0.32% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 4114 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 | 27.51 | 0.0012% | — | 0.54% | 24.77 | 0.0007% | — | 0.61% | +2.74 | #911 | | FY 2019-20 | 21.09 | 0.0010% | −23.34% | 0.57% | 8.76 | 0.0003% | −64.63% | 0.23% | +12.33 | #938 | | FY 2020-21 | 9.17 | 0.0004% | −56.52% | 0.33% | 3.43 | 0.0001% | −60.84% | 0.14% | +5.74 | #998 | | FY 2021-22 | 13.17 | 0.0004% | +43.62% | 0.39% | 8.22 | 0.0002% | +139.65% | 0.26% | +4.95 | #999 | | FY 2022-23 | 13.62 | 0.0004% | +3.42% | 0.39% | 10.76 | 0.0002% | +30.90% | 0.28% | +2.86 | #1016 | | FY 2023-24 | 16.56 | 0.0005% | +21.59% | 0.45% | 8.12 | 0.0001% | −24.54% | 0.24% | +8.44 | #1008 | | FY 2024-25 | 12.25 | 0.0003% | −26.03% | 0.32% | 5.09 | 0.0001% | −37.32% | 0.14% | +7.16 | #1036 | - CAGR (7-year): exports -12.61%/yr, imports -23.18%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 4114 export-import analysis ### Export decline: -12.61% CAGR over 7 years India's exports under HSN Sub-Chapter 4114 have declined at a compound annual rate of -12.61% over 7 fiscal years, falling from ₹27.51 Crore in FY 2018-19 to ₹12.25 Crore in FY 2024-25. ### HSN Sub-Chapter 4114 ranked #1036 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 4114 ranks #1036 out of 1233 sub-chapters by total export value. Within Chapter 41, it ranks #5 of 11. By trade surplus, it ranks #481 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 4114 exports The strongest single-year export movement for HSN Sub-Chapter 4114 was recorded in FY 2021-22, when exports surged by 43.62% over the prior year. ### India maintains a trade surplus of ₹7.16 Crore in HSN Sub-Chapter 4114 goods In FY 2024-25, India's exports of ₹12.25 Cr exceeded imports of ₹5.09 Cr, resulting in a trade surplus of ₹7.16 Crore — ranking #481 of 1233 by surplus magnitude. ### Import growth of -23.18% CAGR signals stable import dependency for Chamois & patent leather India's imports under HSN Sub-Chapter 4114 have grown at -23.18% CAGR, reaching ₹5.09 Crore in FY 2024-25. ### HSN Sub-Chapter 4114 contributes 0.32% of Chapter 41 exports — ranked #5 Among the 11 sub-chapters under Chapter 41, HSN Sub-Chapter 4114 ranks #5 by export value — accounting for 0.32% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.14% share (rank #11). ## 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](https://busy.in/hsn/sub-chapter-4106/) | ₹73 Cr | | #5 | HSN Sub-Chapter 4114: Chamois & patent leather (this hsn sub-chapter) | ₹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/) | | 4113 | [Leather prepared after tanning, others](https://busy.in/hsn/sub-chapter-4113/) | | 4115 | [Composition leather slabs & waste](https://busy.in/hsn/sub-chapter-4115/) |