HSN 4105: Tanned or crust skins of sheep and lambs

HSN code 4105 covers: Tanned or crust skins of sheep and lambs, without wool on, whether or not split, but not further prepared.

This code is not separately listed in the rate schedule, so the standard 18% GST applies unless the item is specifically exempt (nil-rated). Confirm against the CBIC rate finder or your CA before billing.

Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.