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Verified Category: Leather (Raw)

HSN Code 4112

Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on

Current GST Rate
5%
Verified ✓

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 4112 specifically identifies leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on 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 4112 on all Tax Invoices for leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on
  • 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 4112

"Classifying leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on 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."