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Verified Category: Leather (Raw)

HSN Code 4113

Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on

Current GST Rate
5%
Verified ✓

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 4113 specifically identifies leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair 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 4113 on all Tax Invoices for leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair 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 4113

"Classifying leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair 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."