HSN Code 41151000
Composition leather with a basis of leather or leather fiber, 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 - composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls
Composition leather with a basis of leather or leather fiber, 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 - composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls
When does this rate apply?
Use this HSN Code on tax invoices when supplying Composition leather with a basis of leather or leather fiber, in slabs, sheets o. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.