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of <h1>Leather Goods Taxed at 12% IGST or 6% CGST & 6% SGST/UTGST per Notification No. 6/2022</h1> Goods classified under Schedule 2 are subject to IGST at 12% or a combination of CGST at 6% and SGST/UTGST at 6%. This applies to leather further prepared after tanning or crusting, including parchment-dressed leather of bovine or equine animals, without hair, whether or not split, excluding leather under heading 4114. These rates were implemented following Notification No. 6/2022-Integrated Tax (Rate) dated July 13, 2022, effective from July 18, 2022.
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