GST HSN Chapter 41
Raw hides and skins (other than furskins) and leather
This chapter covers raw hides and skins (other than furskins) and leather such as raw hides and skins of bovine or equine animals, raw hides and skins of sheep or lambs, raw hides and skins of goats or kids, raw hides and skins of swine, raw hides and skins of reptiles, raw hides and skins of birds, raw hides and skins of other animals, leather further prepared after tanning or crusting, etc.
Simple Summary
Chapter 41 covers Raw hides and skins (other than furskins) and leather.
What is NOT covered?
This chapter excludes Furskins (Chapter 43).
UQC Guidance
KGS
GST Rate Summary
Generally 5% or 12%.
HSN Codes in this Chapter
Type below to narrow down your search
| HSN Code | Description | Action |
|---|---|---|
| 41 | Raw hides and skins (other than furskins) and leather | Use |
| 4101 | 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 | Use |
| 410120 | 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: | Use |
| 41012010 | OF COW, INCLUDING COW CALF | Use |
| 41012020 | OF BUFFALO, INCLUDING BUFFALO CALF | Use |
| 41012090 | OTHER | Use |
| 410150 | WHOLE HIDES AND SKINS, OF A WEIGHT EXCEEDING 16 KG. : | Use |
| 41015010 | OF COW, INCLUDING COW CALF | Use |
| 41015020 | OF BUFFALO, INCLUDING BUFFALO CALF | Use |
| 41015090 | OTHER | Use |
| 410190 | OTHER, INCLUDING BUTTS, BENDS AND BELLIES: | Use |
| 41019010 | OF COW, INCLUDING COW CALF | Use |
| 41019020 | OF BUFFALO, INCLUDING BUFFALO CALF | Use |
| 41019090 | OTHER | Use |
| 4102 | 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 | Use |
| 410210 | WITH WOOL ON : | Use |
| 41021010 | SHEEP SKINS | Use |
| 41021020 | PELTS OF BABY LAMBS | Use |
| 41021030 | LAMB SKINS, OTHER THAN PELTS | Use |
| 410221 | PICKLED : | Use |
| 41022110 | SHEEP SKINS | Use |
| 41022120 | LAMB SKINS | Use |
| 41022130 | LAMB PELT | Use |
| 410229 | OTHER : | Use |
| 41022910 | SHEEP SKINS | Use |
| 41022920 | LAMB SKINS | Use |
| 4103 | 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 | Use |
| 41031010 | 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) | Use |
| 41031020 | 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, DRY SALTED | Use |
| 41031030 | 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, OTHERWISE CURED (DRIED, UNSALTED) | Use |
| 41031040 | 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 : KID SKINS | Use |
| 41031090 | 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 : OTHER | Use |
| 410320 | OF REPTILES | Use |
| 41032000 | OF REPTILES | Use |
| 410330 | OF SWINE | Use |
| 41033000 | OF SWINE | Use |
| 410390 | OTHER | Use |
| 41039000 | OTHER | Use |
| 4104 | TANNED OR CRUST HIDES AND SKINS OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT HAIR ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED | Use |
| 410411 | FULL GRAINS, UNSPLIT, GRAIN SPLITS | Use |
| 41041100 | FULL GRAINS, UNSPLIT, GRAIN SPLITS | Use |
| 410419 | OTHER | Use |
| 41041900 | OTHER | Use |
| 410441 | FULL GRAINS, UNSPLIT, GRAIN SPLITS | Use |
| 41044100 | FULL GRAINS, UNSPLIT, GRAIN SPLITS | Use |
| 410449 | OTHER | Use |
| 41044900 | OTHER | Use |
| 4105 | TANNED OR CRUST SKINS OF SHEEP OR LAMBS, WITHOUT WOOL ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED. | Use |
| 410510 | IN THE WET STATE (INCLUDING WET-BLUE) | Use |
| 41051000 | IN THE WET STATE (INCLUDING WET-BLUE) | Use |
| 410530 | IN THE DRY STATE (CRUST) | Use |
| 41053000 | IN THE DRY STATE (CRUST) | Use |
| 4106 | TANNED OR CRUST HIDES AND SKINS OF OTHER ANIMALS, WITHOUT WOOL OR HAIR ON, WHETHER OR NOT SPLIT BUT NOT FURTHER PREPARED | Use |
| 410621 | IN THE WET STATE (INCLUDING WET-BLUE) | Use |
| 41062100 | IN THE WET STATE (INCLUDING WET-BLUE) | Use |
| 410622 | IN THE DRY STATE (CRUST) | Use |
| 41062200 | IN THE DRY STATE (CRUST) | Use |
| 410631 | IN THE WET STATE (INCLUDING WET-BLUE) | Use |
| 41063100 | IN THE WET STATE (INCLUDING WET-BLUE) | Use |
| 410632 | IN THE DRY STATE (CRUST) | Use |
| 41063200 | IN THE DRY STATE (CRUST) | Use |
| 410640 | OF REPTILES | Use |
| 41064000 | OF REPTILES | Use |
| 410691 | IN THE WET STATE (INCLUDING WET-BLUE) | Use |
| 41069100 | IN THE WET STATE (INCLUDING WET-BLUE) | Use |
| 410692 | IN THE DRY STATE (CRUST) | Use |
| 41069200 | IN THE DRY STATE (CRUST) | Use |
| 4107 | 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 | Use |
| 410711 | FULL GRAINS, UNSPLIT | Use |
| 41071100 | FULL GRAINS, UNSPLIT | Use |
| 410712 | GRAIN SPLITS | Use |
| 41071200 | GRAIN SPLITS | Use |
| 410719 | OTHER | Use |
| 41071900 | OTHER | Use |
| 410791 | FULL GRAINS, UNSPLIT | Use |
| 41079100 | FULL GRAINS, UNSPLIT | Use |
| 410792 | GRAIN SPLITS | Use |
| 41079200 | GRAIN SPLITS | Use |
| 410799 | OTHER | Use |
| 41079900 | OTHER | Use |
| 4112 | 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 | Use |
| 411200 | 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 | Use |
| 41120000 | 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 | Use |
| 4113 | 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 | Use |
| 411310 | OF GOATS OR KIDS | Use |
| 41131000 | OF GOATS OR KIDS | Use |
| 411320 | OF SWINE | Use |
| 41132000 | OF SWINE | Use |
| 411330 | OF REPTILES | Use |
| 41133000 | OF REPTILES | Use |
| 411390 | OTHER | Use |
| 41139000 | OTHER | Use |
| 4114 | CHAMOIS (INCLUDING COMBINATION CHAMOIS) LEATHER; PATENT LEATHER AND PATENT LAMINATED LEATHER ; METALLISED LEATHER | Use |
| 411410 | CHAMOIS (INCLUDING COMBINATION CHAMOIS) LEATHER | Use |
| 41141000 | CHAMOIS (INCLUDING COMBINATION CHAMOIS) LEATHER | Use |
| 411420 | PATENT LEATHER AND PATENT LAMINATED LEATHER, METALLISED LEATHER : | Use |
| 41142010 | PATENT LEATHER AND PATENT LAMINATED LEATHER | Use |
| 41142020 | METALLISED LEATHER | Use |
| 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 | Use |
| 411510 | COMPOSITION LEATHER WITH A BASIS OF LEATHER OR LEATHER FIBER, IN SLABS, SHEETS OR STRIP, WHETHER OR NOT IN ROLLS | Use |
| 41151000 | COMPOSITION LEATHER WITH A BASIS OF LEATHER OR LEATHER FIBER, IN SLABS, SHEETS OR STRIP, WHETHER OR NOT IN ROLLS | Use |
| 411520 | PARINGS AND OTHER WASTE OF LEATHER OR OF COMPOSITION LEATHER, NOT SUITABLE FOR THE MANUFACTURE OF LEATHER ARTICLES , LEATHER DUST, POWDER AND FLOUR: | Use |
| 41152010 | CUTTINGS OF LEATHER | Use |
| 41152090 | OTHER | Use |