HSN code 4112 is the Customs Tariff heading for 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 4114, in Chapter 41 (Raw hides and skins (other than furskins) and leather). The GST rate is 5%: 2.5% CGST + 2.5% SGST within a state, or 5% IGST to another state. Rates are from 9/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 4112
These are the entries of the current GST rate notifications whose column (2) names heading 4112 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 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 4114 | 5% | 9/2025-CT(R), Schedule I, S. No. 285 |
Goods of heading 4112 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
CGST, SGST and IGST split for HSN 4112
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| 5% | 2.5% | 2.5% | 5% |
Worked example: a ₹1,000 sale under HSN 4112
- At 5%: taxable value ₹1,000.00. Within your state, CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state, IGST ₹50.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
How to write HSN 4112 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (4112) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 41
Chapter 41 of the Customs Tariff is Raw hides and skins (other than furskins) and leather. This list has 11 of its headings, each with its own page. See all Chapter 41 headings.
- HSN 4101: Raw hides and skins of bovine (5%)
- HSN 4102: Raw skins of sheep or lambs (5%)
- HSN 4103: Other raw hides and skins (5%)
- HSN 4104: Tanned or crust hides and skins (5%)
- HSN 4105: Tanned or crust skins of sheep (5%)
- HSN 4106: Tanned or crust hides and skins (5%)
- HSN 4107: Leather further prepared (5%)
- HSN 4113: Leather further prepared (5%)
- HSN 4114: Chamois leather (5%)
- HSN 4115: Composition leather with a basis (5%)