Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 4105 specifically identifies tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 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 4105 on all Tax Invoices for tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
✓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 4105

"Classifying tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 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."