GST for Leather industry in India

Rate of GST payable for leather, skins, raw hides etc. in India


Click here to know GST exempted list

Leather, Raw Hides and Skins falls under HSN code chapter 41 of GST commodity tariff schedule.  The details about GST rate changes for sale of Leather, Raw Hides and Skins are being updated here.  The notification changes on exemptions for GST for sale of Leather, Raw Hides and Skins and other circulars related to GST on Leather industry are updated in this website.

 

Update on 18th May, 2017: GST rates on goods

 

5% GST RATE;

Raw hides, skins, tanned or crust hides and skins, not further prepared [GST HSN chapter code 4101 to GST HSN chapter code 4106]

 1. GST HSN chapter code 4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split.

 2. GST HSN chapter code 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.

3. GST HSN chapter code 4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split.

4. GST HSN chapter code 4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.

 5. GST HSN chapter code 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared.

 6. GST HSN chapter code 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.]

12% GST RATE;

All goods, that is leather further prepared, etc. [GST HSN chapter code 4107 to GST HSN chapter code 4115]

Revised GST Rates on 10th November, 2017

                                                                                       Present rate      new rate

4107       Leather further prepared after tanning             12%                   5%

                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 4114

 

. GST HSN chapter code 4107 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 GST HSN chapter code 4114. GST HSN chapter code 4107 to GST HSN chapter code 4111 Blank in Tariff.

2. GST HSN chapter code 4112 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 GST HSN chapter code 4114.

Revised GST Rates on 10th November, 2017

                                                                                   Present rate           new rate

4112       Leather further prepared after tanning              12%                     5%

                or   crusting,   including   parchment-                     

                dressed  leather,  of  sheep  or  lamb,                     

                without wool on, whether or not split,                   

                other than leather of heading 4114

 

3. GST HSN chapter code 4113 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 GST HSN chapter code 4114.

Revised GST Rates on 10th November, 2017

                                                                                       Present rate        new rate

4113       Leather further prepared after tanning                12%                 5%

               or   crusting,   including   parchment-                     

               dressed  leather,  of  other  animals,                       

               without wool or hair on, whether or not               

               split, other than leather of heading 4114

 

4. GST HSN chapter code 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.

Revised GST Rates on 10th November, 2017

                                                                                Present rate        new rate

4114       Chamois (includingcombination                 12%                     5%

                chamois)  leather;  patent  leather  and                 

                patent  laminated  leather;  metallised                  

                leather

 

5. GST HSN chapter code 4115 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 on the manufacture of leather articles; leather dust, powder and flour

Revised GST Rates on 10th November, 2017

                                                                                            Present rate           new rate

4115       Composition  leather  with  a  basis  of                    12%                   5%

                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

 

 

GST for Leather industry in India

Some of the categories of business including sale of commodities fall under HSN 41 are expected to be fallen under GST Exemption list where no GST is payable in India.   GST exemption list is expected to be released shortly.

 

Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services.  Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively.  Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%.   The most essential goods and services attract nil rate of GST under Exempted Categories.     Luxury goods and services and certain specific goods and services   attract additional cess than 28% GST.

 

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GST payable rate on Raw hides and skins of bovine animals, equine animals

GST amount of rate on sale or purchase of Raw hides, skins, tanned or crust hides and skins

GST taxable rate on Raw skins of sheep or lambs

GST rate on Tanned or crust hides and skins of bovine, or equine animals

GST levied rate on sale or purchase of Tanned or crust skins of sheep or lambs

GST payable rate on Parchment dressed leather business

GST amount of rate on Composition leather with a basis of leather or leather fibre

 

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The above information about GST rate on commodities under HSN code mentioned above commonly clarifies on questions explained under:

Amount of GST tax on raw hides and skins not elsewhere mentioned (fr or pres. not tan etc.)

What is the GST rate on bovine or equine leather, no hair?

How much GST on sheep or lamb skin leather, no wool?

GST tariff on raw hides & skins of bovine or equine animals

Indian GST charges on raw skins of sheep or lambs

GST duty on goat or kidskin leather, no hair in India

GST tax on leather of animals not elsewhere mentioned, no hair

Goods and Service Tax rate on chamois (including combination chamois) leather

Goods and Service Tax slab on chamois (including combination chamois) leather

GST slab on leather waste, leather dust, powder and flour

GST slab rate on composition lea, lea fiber in slabs, sheets, strip


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