Leather HSN Code

The Leather HSN Code: A Comprehensive Guide to GST Classification

“Leather” is a broad term, encompassing everything from raw hides to finished footwear and intricate accessories. For GST (Goods and Services Tax) purposes in India, correctly identifying the HSN (Harmonized System of Nomenclature) code for leather and leather products is essential for accurate taxation and compliance. This blog post will delve into the various “Leather HSN Codes” based on the stage of processing, the final product, and even related services.

HSN Codes for Raw and Prepared Leather

The initial stages of leather processing, from raw hides to prepared leather, fall under Chapter 41: Raw hides and skins (other than furskins) and leather.

• 41152010, 41151000, 411512%, 41152090: These HSN codes cover Composition Leather (with a basis of leather or leather fiber), in various forms like slabs, sheets, or strips, as well as parings and other waste of leather, and Leather Dust, Powder. The GST rate for these items is 12%.
• 41141000: This is for Chamois (Including Combination Chamois) Leather. The GST rate is 12%.
• 41142020: This covers Metallised Leather, falling under patent leather and patent laminated leather. The GST rate is 12%.
• 41131000: This HSN code is for Leather Further Prepared After Tanning Or Crusting, of Goats Or Kids, without wool or hair on, whether or not split, other than leather of heading 4114. The GST rate is 12%.
• 41139000: This covers Other Leather Further Prepared After Tanning Or Crusting, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114. The GST rate is 12%.

HSN Codes for Articles of Leather

Finished products made of leather are generally found under Chapter 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut).

• 42034020: This is for Other Leather Clothing Accessories, specifically “Semi-Chrome Grain Garments.” The GST rate is 18%.
• 42031010: This covers Leather Articles of Apparel, specifically “Jackets And Jerseys.” The GST rate is 18%.

HSN Codes for Leather Footwear and Parts

Footwear with leather components is classified under Chapter 64: Footwear, gaiters and the like; parts of such articles.

• 64032029: This HSN code is for Footwear with Outer Soles of Leather and Uppers Consisting of Leather Straps Across the Instep and Around the Big Toe: All Leather, Open Toe: Others. The GST rate is 18%.
• 64031200: This covers Sports Footwear with outer soles of rubber, plastics, leather, or composition leather and uppers of leather, specifically “Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots.” The GST rate is 18%.
• 64039920: This is for Other Footwear with outer soles of rubber, plastics, leather, or composition leather and uppers of leather, specifically “Leather Sandals With Plastic Or Synthetic Sole.” The GST rate is 18%.
• 64031990: This covers Other Sports Footwear with outer soles of rubber, plastics, leather, or composition leather and uppers of leather. The GST rate is 18%.
• 64032019: This is for Footwear with Outer Soles of Leather and Uppers Consisting of Leather Straps Across the Instep and Around the Big Toe: All Leather, Closed Toe: Other. The GST rate is 18%.
• 64035930: This covers Other Footwear, With Outer Soles Of Leather: Other: For Children. The GST rate is 18%.
• 64035190: This is for Other Footwear, With Outer Soles Of Leather: Covering The Ankle: Other. The GST rate is 18%.
• 64069020: This covers Leather Parts Other Than Soles And Pre-formed Uppers of footwear. The GST rate is 18%.

HSN Codes for Machinery and Materials Related to Leather

• Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
  • 84532000: This HSN code covers Machinery For Making Or Repairing Footwear or other articles of hides, skins, or leather, other than sewing machines. The GST rate is 18%.
• Chapter 39: Plastics and articles thereof
  • 39269049: This is for Rings, Buckles, Tacks, Washers And Other Decorative Fittings Made Of Plastic Used As Trimmings And Embellishments For Leather Products; Patterns For Leather Footwear. The GST rate is 18%.
• Chapter 32: Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
  • 3210: This covers Prepared Water Pigments Of A Kind Used For Finishing Leather. The GST rate is 18%.
• Chapter 59: Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
  • 59031010: This is for Imitation Leather Fabrics Of Cotton with polyvinyl chloride. The GST rate is 12%.

HSN Codes for Leather-Related Services

• Chapter 99: Services
  • 9987215/18: This HSN code covers Repair Services Of Footwear And Leather Goods. This service generally has a Nil GST rate, provided that the Director (Sports), Ministry of Youth Affairs and Sports certifies the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020, and credit of input tax charged on goods and services has not been taken.

It is clear that the HSN classification for “leather” is highly detailed, depending on the form, type, and final product.