Chapter 41 · Section VIII

HSN Code Chapter 41: Raw hides, skins and leather

Raw hides and skins (other than furskins) and leather

Rate distribution

Code	Description	GST rate
4101	Raw hides and skins of bovine (including buffalo) or equine	5%
4102	Raw skins of sheep or lambs	5%
4103	Other raw hides and skins	5%
4104	Tanned or crust hides and skins of bovine	5%
4105	Tanned or crust skins of sheep or lambs, without wool on	5%
4106	Tanned or crust hides and skins of other animals	5%
4107	Leather further prepared after tanning or crusting	5%
4112	Leather further prepared after tanning or crusting	5%
4113	Leather further prepared after tanning or crusting	5%
4114	Chamois (including combination chamois) leather	5%
4115	Composition leather with a basis of leather or leather	5%

Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.