Chapter 41 - Raw Hides and Skins (Other Than Fur Skins) and Leather

Notes
1. This Chapter does not cover:
  • (a) parings or similar waste, of raw hides or skins (heading 0511);
  • (b) bird skins or parts of bird skins, with their feathers or down, of heading 0505 or 6701; or
  • (c) hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely: raw hides and skins, with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian, or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and Kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries) of reindeer, of elk, of deer, of roebucks or of dogs.
2. (A) Headings 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 4101 to 4103, as the case may be).
  • (B) For the purposes of headings 4104 to 4106, the term "crust" includes hides and skins that have been retanned. coloured or fat-liquored (stuffed) prior to drying.
  • 3. Throughout this Schedule, the expres'sion "composition leather" means only substances of the kind referred to in heading 4115.
    GST Rates of Goods
    Chapter HeadingDescriptionRate of GSTScheduleSr.No
    4101Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split5%I192
    4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split 5%I193
    4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split5%I194
    4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared5%I195
    4105Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared5%I196
    4106Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared5%I197
    4107<sup>*</sup> Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41145%I86
    4112<sup>*</sup>Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading5%I87
    4113<sup>*</sup> Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on whether or not split, other than leather of heading 41145%I88
    4114<sup>*</sup>Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather5%I89
    4115<sup>*</sup>Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather. not suitable for the manufacture of leather articles; leather dust, powder and flour5%I90
    4107<sup>*</sup>Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41145%I197A
    4112<sup>*</sup>Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41145%I197B
    4113<sup>*</sup> Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on whether or not split, other than leather of heading 41145%I197C
    4114<sup>*</sup>Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather5%I197D
    4115<sup>*</sup>Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 5%I197E
    Other Exemptions
    DescriptionNotification
    Exemption from Registration _ small Taxpayers having turnover below threshold limitNotification No. 10/2019-C.T., dated 7-3-2019
    Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old SchemeNotification No. 8/2017-C.T., dated 27-6-2017
    Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New SchemeNotification No. 14/2019-C.T., dated 7-3-2019
    Scheme to Pay GST 0 6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.Notification No. 2/2019-C.T. (Rate), dated 7-3-2019
    Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.Notification No. 32017-Central Tax (Rate), dated 28-6-2017]
    Exemption to Goods Supplied to CSD by way of Refund Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017.
    Exemption to goods supplied by CSDNotification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017
    United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received.Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017
    Partial Exemption to Food Preparations meant for free distribution under Government Programs Notification No. 39/2017-CT. (Rate), dated 18-10-2017
    Reduced GST on Supply of Goods to ExporterNotification No. 40/2017-CT. (Rate), dated 23-10-2017
    Concessional GST on Supply of Scientific and technical equipment to research institutionsNotification No. 45/2017-C.T. (Rate), dated 14-11-2017
    Departmental Clarifications / Case Law
    Beef Leather Cut Pieces For Making Car Seat Covers
    Tribunal classified goods under 4115- Department claims classification under 4205- The Hon'ble Supreme Court remanded the matter to re-examine classification under two more rival heading under Chapter 87 and 9401 90 00- Commissioner v Toyota Susho Pvt. Ltd. 2015 (326) ELT 638 (SC).