Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 4104 specifically identifies tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 4104 on all Tax Invoices for tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 4104

"Classifying tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Leather (Raw) category. AasanKhata automatically monitors these shifts for you."