GST rates for leather and footwear industry related items

GST council has recently notified the GST rates for many products including leather (Chapter 41) and leather products (Chapter 42), Fur skins and fur items (Chapter 43) and inputs used in leather and footwear industry. The GST rates for the major items used in leather industry are given below.

Items	GST Rate
Raw Hides and Skins and Semi - Finished Leathers (including Wet Blue and Crust Leather (Chapter 41))
Raw Hides and Skins (4101 to 4103)	5%
Semi - Finished Leathers (4104 to 4106)	5%
Finished Leather (Chapter 41)
Finished Leather (4107 to 4114), Composition Leather (4115)	12%
Raw and Tanned Fur Skins (Chapter 43)
Raw Fur Skins (4301), Tanned Fur Skins (4302)	18%
Articles of fur (4303) and artificial fur (4304)	28%
Leather Goods, Garments and Saddlery items (Chapter 42)
Leather Goods, Leather Garments , Gloves(expect sports gloves), Saddlery etc., (Chapter 42)	28%
Sports Gloves (4203)	12%
Footwear and Footwear Components
Footwear with Retail Sale Price unto Rs.500/-	5%
Other Footwear	18%
Footwear Components under 6406 (uppers, outer soles and heels of rubber or plastics, leather soles, other components etc.,)	18%
Tanning Extracts
Wattle extract, quebracho extract, chestnut extract and Enzymatic preparations for pre-tanning (3202)	5%
Other tanning extracts, dyes, pigments, synthetic organic tanning substances, in organic tanning substances (chemicals) under Chapter 32	18%
Plastic Shoe Lasts (3926), rings, buckles, lacks, washers and other decorative fitting made of plastic used as trimmings and embellishments for leather products, patterns for leather footwear, leather garments and leather goods	28%
Machinery
Machinery used in leather and footwear industry (8453)	18%