Chapter 41GST Classification

Raw Hides and Skins (Other Than Furskins)

Covers raw skins, hides, and tanned leather.

Based on Customs Tariff ActUpdated: December 2025

Total Codes103

Dominant RateRaw hides are 5%. Tanned leather is 12%.

Includes: Raw Hides, Tanned Leather, Chamois...

How to find the correct HSN Code in Chapter 41?

Identify Heading: Match your product with the 4-digit headings below.

Check Exclusions: Ensure your item isn't listed in the "Excluded" section.

Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.

Browse HSN Codes in Chapter 41

Quick Filter:

4101

RAW... (Heading Category)

41015% GST

RAW HIDES AND SKINS OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS (FRESH OR SALTED, DRIED, LIMED , PICKLED OR OTHERWISE PRESERVED , BUT NOT TANNED, PARCHMENT DRESSED OR FURTHER PREPARED), WHETHER OR NOT DEHAIRED OR SPLIT

Calculate

4101205% GST

WHOLE HIDES AND SKINS, UNSPLIT OF A WEIGHT PER SKIN NOT EXCEEDING 8 KG. WHEN SIMPLY DRIED, 10KG. WHEN DRY-SALTED, OR 16 KG. WHEN FRESH,WET-SALTED OR OTHERWISE PRESERVED:

Calculate

410120105% GST

OF COW, INCLUDING COW CALF

Calculate

410120205% GST

OF BUFFALO, INCLUDING BUFFALO CALF

Calculate

410120905% GST

OTHER

Calculate

4101505% GST

WHOLE HIDES AND SKINS, OF A WEIGHT EXCEEDING 16 KG. :

Calculate

410150105% GST

OF COW, INCLUDING COW CALF

Calculate

410150205% GST

OF BUFFALO, INCLUDING BUFFALO CALF

Calculate

410150905% GST

OTHER

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4101905% GST

OTHER, INCLUDING BUTTS, BENDS AND BELLIES:

Calculate

410190105% GST

OF COW, INCLUDING COW CALF

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410190205% GST

OF BUFFALO, INCLUDING BUFFALO CALF

Calculate

410190905% GST

OTHER

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4102

RAW... (Heading Category)

41025% GST

RAW SKINS OF SHEEP OR LAMBS (FRESH, OR SALTED, DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, PARCHMENTDRESSED OR FURTHER PREPARED), WHETHER OR NOT WITH WOOL ON OR SPLIT, OTHER THAN THOSE EXCLUDED BY NOTE 1 ( C ) TO THIS CHAPTER

Calculate

4102105% GST

WITH WOOL ON :

Calculate

410210105% GST

SHEEP SKINS

Calculate

410210205% GST

PELTS OF BABY LAMBS

Calculate

410210305% GST

LAMB SKINS, OTHER THAN PELTS

Calculate

4102215% GST

PICKLED :

Calculate

410221105% GST

SHEEP SKINS

Calculate

410221205% GST

LAMB SKINS

Calculate

410221305% GST

LAMB PELT

Calculate

4102295% GST

OTHER :

Calculate

410229105% GST

SHEEP SKINS

Calculate

410229205% GST

LAMB SKINS

Calculate

4103

OTHER... (Heading Category)

41035% GST

OTHER RAW HIDES AND SKINS (FRESH, OR SALTED, DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, PARCHMENTDRESSED OR FURTHER PREPARED), WHETHER OR NOT DEHAIRED OR SPLIT, OTHER THAN THOSE EXCLUDED BY NOTE 1(B) OR 1(C) TO THIS CHAPTER

Calculate

410310105% GST

OTHER RAW HIDES AND SKINS (FRESH, OR SALTED, DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, PARCHMENT-DRESSED OR FURTHER PREPARED), WHETHER OR NOT DEHAIRED OR SPLIT, OTHER THAN THOSE EXCLUDED BY NOTE 1(B) OR 1(C) TO THIS CHAPTER - OF GOATS OR KIDS : GOAT SKINS, PICKLED (WET SALTED)

410310205% GST

410310305% GST

410310405% GST

410310905% GST

4103205% GST

OF REPTILES

Calculate

410320005% GST

OF REPTILES

Calculate

4103305% GST

OF SWINE

Calculate

410330005% GST

OF SWINE

Calculate

4103905% GST

OTHER

Calculate

410390005% GST

OTHER

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4104

TANNED... (Heading Category)

41045% GST

TANNED OR CRUST HIDES AND SKINS OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT HAIR ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED

Calculate

4104115% GST

FULL GRAINS, UNSPLIT, GRAIN SPLITS

Calculate

410411005% GST

FULL GRAINS, UNSPLIT, GRAIN SPLITS

Calculate

4104195% GST

OTHER

Calculate

410419005% GST

OTHER

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4104415% GST

FULL GRAINS, UNSPLIT, GRAIN SPLITS

Calculate

410441005% GST

FULL GRAINS, UNSPLIT, GRAIN SPLITS

Calculate

4104495% GST

OTHER

Calculate

410449005% GST

OTHER

Calculate

4105

TANNED... (Heading Category)

41055% GST

TANNED OR CRUST SKINS OF SHEEP OR LAMBS, WITHOUT WOOL ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED.

Calculate

4105105% GST

IN THE WET STATE (INCLUDING WET-BLUE)

Calculate

410510005% GST

IN THE WET STATE (INCLUDING WET-BLUE)

Calculate

4105305% GST

IN THE DRY STATE (CRUST)

Calculate

410530005% GST

IN THE DRY STATE (CRUST)

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4106

TANNED... (Heading Category)

41065% GST

TANNED OR CRUST HIDES AND SKINS OF OTHER ANIMALS, WITHOUT WOOL OR HAIR ON, WHETHER OR NOT SPLIT BUT NOT FURTHER PREPARED

Calculate

4106215% GST

IN THE WET STATE (INCLUDING WET-BLUE)

Calculate

410621005% GST

IN THE WET STATE (INCLUDING WET-BLUE)

Calculate

4106225% GST

IN THE DRY STATE (CRUST)

Calculate

410622005% GST

IN THE DRY STATE (CRUST)

Calculate

4106315% GST

IN THE WET STATE (INCLUDING WET-BLUE)

Calculate

410631005% GST

IN THE WET STATE (INCLUDING WET-BLUE)

Calculate

4106325% GST

IN THE DRY STATE (CRUST)

Calculate

410632005% GST

IN THE DRY STATE (CRUST)

Calculate

4106405% GST

OF REPTILES

Calculate

410640005% GST

OF REPTILES

Calculate

4106915% GST

IN THE WET STATE (INCLUDING WET-BLUE)

Calculate

410691005% GST

IN THE WET STATE (INCLUDING WET-BLUE)

Calculate

4106925% GST

IN THE DRY STATE (CRUST)

Calculate

410692005% GST

IN THE DRY STATE (CRUST)

Calculate

4107

LEATHER... (Heading Category)

410712% GST

LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER, OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT HAIR ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF HEADING 4113

Calculate

41071112% GST

FULL GRAINS, UNSPLIT

Calculate

4107110012% GST

FULL GRAINS, UNSPLIT

Calculate

41071212% GST

GRAIN SPLITS

Calculate

4107120012% GST

GRAIN SPLITS

Calculate

41071912% GST

OTHER

Calculate

4107190012% GST

OTHER

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41079112% GST

FULL GRAINS, UNSPLIT

Calculate

4107910012% GST

FULL GRAINS, UNSPLIT

Calculate

41079212% GST

GRAIN SPLITS

Calculate

4107920012% GST

GRAIN SPLITS

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41079912% GST

OTHER

Calculate

4107990012% GST

OTHER

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4112

LEATHER... (Heading Category)

411212% GST

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

Calculate

41120012% GST

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 4113

Calculate

4112000012% GST

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

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4113

LEATHER... (Heading Category)

411312% GST

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

Calculate

41131012% GST

OF GOATS OR KIDS

Calculate

4113100012% GST

OF GOATS OR KIDS

Calculate

41132012% GST

OF SWINE

Calculate

4113200012% GST

OF SWINE

Calculate

41133012% GST

OF REPTILES

Calculate

4113300012% GST

OF REPTILES

Calculate

41139012% GST

OTHER

Calculate

4113900012% GST

OTHER

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4114

CHAMOIS... (Heading Category)

411412% GST

CHAMOIS (INCLUDING COMBINATION CHAMOIS) LEATHER; PATENT LEATHER AND PATENT LAMINATED LEATHER ; METALLISED LEATHER

Calculate

41141012% GST

CHAMOIS (INCLUDING COMBINATION CHAMOIS) LEATHER

Calculate

4114100012% GST

CHAMOIS (INCLUDING COMBINATION CHAMOIS) LEATHER

Calculate

41142012% GST

PATENT LEATHER AND PATENT LAMINATED LEATHER, METALLISED LEATHER :

Calculate

4114201012% GST

PATENT LEATHER AND PATENT LAMINATED LEATHER

Calculate

4114202012% GST

METALLISED LEATHER

Calculate

4115

COMPOSITION... (Heading Category)

411512% GST

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

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41151012% GST

COMPOSITION LEATHER WITH A BASIS OF LEATHER OR LEATHER FIBER, IN SLABS, SHEETS OR STRIP, WHETHER OR NOT IN ROLLS

Calculate

4115100012% GST

COMPOSITION LEATHER WITH A BASIS OF LEATHER OR LEATHER FIBER, IN SLABS, SHEETS OR STRIP, WHETHER OR NOT IN ROLLS

Calculate

41152012% GST

PARINGS AND OTHER WASTE OF LEATHER OR OF COMPOSITION LEATHER, NOT SUITABLE FOR THE MANUFACTURE OF LEATHER ARTICLES , LEATHER DUST, POWDER AND FLOUR:

Calculate

4115201012% GST

CUTTINGS OF LEATHER

Calculate

4115209012% GST

OTHER

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Loading Codes...

What does Chapter 41 Cover?

Covers raw skins, hides, and tanned leather.

Included

Bovine Hides
Sheep Skins
Leather (Crust/Finished)

Excluded

Leather BagsGo to Ch 42
ShoesGo to Ch 64

Common Confusions

• Leather Material (Ch 41) vs Leather Bag (Ch 42): Material vs Product.

Compliance Notes

• 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
• 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
• Export/Import: Always use full 8-digit code.

Expert FAQs for Chapter 41

Is raw leather 5%?

Yes, mostly 5%.

HSN Classification Framework

HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.

Related Chapters

42Articles of Leather

64Footwear, Gaiters and the Like

43Furskins and Artificial Fur

View All 99 Chapters