What products are classified under HSN 4115
It includes Composition leather slabs & waste
HSN Sub Chapter 4115 represents Composition leather slabs & waste under GST classification. This code helps businesses identify Composition leather slabs & waste correctly for billing, taxation, and trade. With HSN Sub Chapter 4115, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Composition leather slabs & waste.
GST Rate for Composition leather slabs & waste under HSN Code 4115. 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 | 4115 | Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour | 5% | 12% |
Chapter: 41
Description: Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
Following Tariff HSN code falls under Composition leather slabs & waste:
| Tariff HSN | Description |
|---|---|
| Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls | |
| Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles ; leather dust, powder and flour: Cuttings of leather | |
| Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles ; leather dust, powder and flour: Other |
Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls
Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles ; leather dust, powder and flour: Cuttings of leather
Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles ; leather dust, powder and flour: Other
| Order Number | Description |
|---|---|
| Novozymes South Asia Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) |
Novozymes South Asia Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
It includes Composition leather slabs & waste
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.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Composition leather slabs & waste is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
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.
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.
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.
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.
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.