Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 4206 specifically identifies articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 4206 on all Tax Invoices for articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons
✓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 4206

"Classifying articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Leather Goods category. AasanKhata automatically monitors these shifts for you."