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| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 5% | Raw 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 split. | 4101 | 41012010, 41012020, 41012090, 41015010, 41015020, 41015090, 41019010, 41019020, 41019090 |
| 5% | 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. | 4102 | 41021010, 41021020, 41021030, 41022110, 41022120, 41022130, 41022910, 41022920 |
| 5% | 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 split | 4103 | 41032000, 41033000, 41039000 |
| 5% | Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared | 4104 | 41041100, 41041900, 41044100, 41044900 |
| 5% | Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared | 4105 | 41051000, 41053000 |
| 5% | Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared | 4106 | 41062100, 41062200, 41063100, 41063200, 41064000, 41069100, 41069200 |
| 5% | 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 4114 | 4107 | 41071100, 41071200, 41071900, 41079100, 41079200, 41079900 |
| 5% | 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 | 4112 | 41120000 |
| 5% | 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 4114 | 4113 | 41131000, 41132000, 41133000, 41139000 |
| 5% | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather. | 4114 | 41141000, 41142010, 41142020 |
| 5% | 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 composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour. | 4115 | 41151000, 41152010, 41152090 |