GST for Leather industry in India

Posted on 25 April 2023 Category : GST rates

Rate of GST payable for leather, skins, raw hides etc. in India

Click here to know GST exempted list

Leather, Raw Hides and Skins falls under HSN code chapter 41 of GST commodity tariff schedule. The details about GST rate changes for sale of Leather, Raw Hides and Skins are being updated here. The notification changes on exemptions for GST for sale of Leather, Raw Hides and Skins and other circulars related to GST on Leather industry are updated in this website.

Update on 18th May, 2017: GST rates on goods

5% GST RATE;

Raw hides, skins, tanned or crust hides and skins, not further prepared [GST HSN chapter code 4101 to GST HSN chapter code 4106]

1. GST HSN chapter code 4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split.

2. GST HSN chapter code 4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not with wool on or split.

3. GST HSN chapter code 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.

4. GST HSN chapter code 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.

5. GST HSN chapter code 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared.

6. GST HSN chapter code 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.]

Revised GST Rates with effect from 18th July, 2022

Present rate new rate

Prepared or finished leather or chamois leather or composition leathers 5% 12%

12% GST RATE;

All goods, that is leather further prepared, etc. [GST HSN chapter code 4107 to GST HSN chapter code 4115]

Revised GST Rates on 10th November, 2017

Present rate new rate

4107 Leather further prepared after tanning 12% 5%

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 4114

. GST HSN chapter code 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 GST HSN chapter code 4114. GST HSN chapter code 4107 to GST HSN chapter code 4111 Blank in Tariff.

2. GST HSN chapter code 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 GST HSN chapter code 4114.

Revised GST Rates on 10th November, 2017

Present rate new rate

4112 Leather further prepared after tanning 12% 5%

or crusting, including parchment-

dressed leather, of sheep or lamb,

without wool on, whether or not split,

other than leather of heading 4114

3. GST HSN chapter code 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 GST HSN chapter code 4114.

Revised GST Rates on 10th November, 2017

Present rate new rate

4113 Leather further prepared after tanning 12% 5%

or crusting, including parchment-

dressed leather, of other animals,

without wool or hair on, whether or not

split, other than leather of heading 4114

4. GST HSN chapter code 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.

Revised GST Rates on 10th November, 2017

Present rate new rate

4114 Chamois (includingcombination 12% 5%

chamois) leather; patent leather and

patent laminated leather; metallised

leather

5. GST HSN chapter code 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable on the manufacture of leather articles; leather dust, powder and flour

Revised GST Rates on 10th November, 2017

Present rate new rate

4115 Composition leather with a basis of 12% 5%

leather or leather fibre, 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

Some of the categories of business including sale of commodities fall under HSN 41 are expected to be fallen under GST Exemption list where no GST is payable in India. GST exemption list is expected to be released shortly.

Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services. Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively. Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%. The most essential goods and services attract nil rate of GST under Exempted Categories. Luxury goods and services and certain specific goods and services attract additional cess than 28% GST.

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GST payable rate on Raw hides and skins of bovine animals, equine animals