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SION
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Services Code / Classification (SAC)
Services - Rates of Tax
Services - Exemption from GST
Goods - GST @ 5% w.e.f. 22-09-2025 - Schedule I
Goods - GST @ 18% w.e.f. 22-09-2025 - Schedule II
Goods - GST @ 40% w.e.f. 22-09-2025 - Schedule III
Goods - GST @ 3% w.e.f. 22-09-2025 - Schedule IV
Goods - GST @ 0.25% w.e.f. 22-09-2025 - Schedule V
Goods - GST @ 1.50% w.e.f. 22-09-2025 - Schedule VI
Goods - GST @ 28% w.e.f. 22-09-2025 - Schedule VII
Goods - Exemption from GST w.e.f. 22-09-2025
Upto 21-09-2025 - Goods - Schedule 1 - GST @ 5%
Upto 21-09-2025 - Goods - Schedule 2 - GST @ 12%
Upto 21-09-2025 - Goods - Schedule 3 - GST @ 18%
Upto 21-09-2025 - Goods - Schedule 4 - GST @ 28%
Upto 21-09-2025 - Goods - Schedule 5 - GST @ 3%
Upto 21-09-2025 - Goods - Schedule 6 - GST @ 0.25%
Upto 21-09-2025 - Goods - Schedule 7 - GST @ 1.5%
Upto 21-09-2025 - Goods - Exemption from GST
NATIONAL CALAMITY CONTINGENT DUTY
Additional Duties of Customs - U/s 3(1) - Equal to Effective Rate of Basic Excise Duty
Additional Duties of Customs - U/s 3(5) - To countervail State Taxes / VAT
Special Duties of Customs - u/s 68 of F.A. 1996
Additional Duties on High Speed Diesel Oil
Additional Duties on Motor Spirit (Petrol)
Education Cess
Secondary and Higher Education Cess
Additional Duties of Customs - U/s 3(3) - on raw material and components used
CHAPTER WISE NOTES / GENERAL NOTES
A. Chemical & Allied Products
B. Electronic Products
C. Engineering Products
D. Fish & Marine Products
E. Food Products
F. Handicrafts
G. Leather Products
H. Plastic Products
I. Sports Products
J. Textiles, Readymade Garments, Hosiery & Knitwear's
K. Miscellaneous Products
M. Jewellery
Cess
NATIONAL CALAMITY CONTINGENT DUTY
THE ADDITIONAL DUTIES OF EXCISE (TEXTILES AND TEXTILE ARTICLES)
Surcharge, an additional duty of excise (pan masala and certain tobacco products).
THE ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE)

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All type Leather garments including coats/jackets having consumption of finished leather above 25 Sq.ft. G1

All type Leather garments including coats/jackets having consumption of finished leather of 25 sq.ft. and below G2

Children Leather Shoes G3

Children Leather Boots/ Half Boots G3A

Children Rubber and Canvas footwear with rolled soles G4

Children Rubber and Canvas shoe with moulded sole G5

Fine/Fancy Leather Gloves G6

Finished Leather from Hide of Cow/ Buffalo G7

Gents Leather Half Boot Uppers G8

Gents Leather Half Boots G9

Gents Leather Long Boots/ Gents Leather Long Boot Lasted Uppers G10

Gents Leather Sandal Upper G11

Gents Leather sandals with P.U Sole/Rubber Sole /PVC Sole G12

Gents Leather Shoe Uppers(Stitched/unstitched) G13

Gents Leather Shoes G14

Gents Long Boot Uppers (upto Knee) G15

Gents Rubber and Canvas footwear with rolled soles G16

Gents Rubber and Canvas shoes with moulded sole G17

Leather-Cum-Synthetic Golf Gloves/ Synthetic Golf Gloves with Leather G18

Industrial Hand Gloves (Large size) (Based on consumption of Gloving leather hide/ splits 42cm in length, 4.70 sq.ft) G19

Industrial Hand Gloves (Medium size) (Based on consumption of Gloving leather hide/ splits 36cm in length, 3.60 sq.ft) G20

Industrial Hand Gloves (Small size) (Based on consumption of Gloving leather hide/ splits 26cm in length, 3.00 sq.ft) G21

Ladies Closed Leather shoe uppers G22

Ladies Leather Half Boot G23

Ladies Leather Half Boot Uppers G24

Ladies Leather Long Boot G25

Ladies Leather sandals with PU Sole/Rubber Sole/PVC sole G26

Ladies Leather Sandals Upper G27

Ladies Leather Shoes G28

Ladies Long Boot Uppers (Upto knee) G29

Ladies Rubber and Canvas footwear with rolled soles G30

Ladies Rubber and Canvas shoes with moulded sole G31

Laminated leather Split/Crust laminated with polyurethene Foil G32

Leather Bags, All Sorts(like Handbags, Shoulder Bags, Shopping Bags, Portfolio, Travel Bags, School Bags, Ladies Bags, Men's Bags, Briefcases, Attache Cases, Pouch Bags, Clutch Bags, Evening Bags Rucksacs, Ladle folios, Belts, Bags etc.) G33

Leather Board Counter for Shoes G34

Leather Golf Gloves G35

Leather Portfolio based on consumption of Leather hide/ skin 012.0 sq ft., Size 17 G36

Leather Sanddlery Goods Harness: Saddle Sets-14 G37

Leather Waist belt (Based on consumption of Leather hide/ skin 01.0 sq ft Size 30 G38

Leather Wallets, Purses, Key cases, Card holders, coil purses, Billfolds, Spects cases, Toilet cases, Passport Covers, Cigarette cases, Lipstick cases, Cosmetic cases, Manicure cases, Pen cases, Memo cases, Cheque Book Covers, Ring Binder Bookcovers, Tie cases, vanity cases, Desk Top sets, camera ca G39

Leather welt work shoes G40

Sports shoes with leather upper & PVC sole G41

Sports shoes with leather upper and moulded sole G42

Gents & Boys Leather Chappals, Slippers with Leather Sole or Synthetic Sole G43

Ladies & Girls Leather Chappals, Slippers & Sandals with Leather Sole and Synthetic Sole G44

Gents Leather Half Boot Lasted Upper with insole G45

Finished Leather from Skin of Goat/ Sheep/ Calf G46

Finished Leather Sofa Cover (Stitched) G47

Leather Carpet G48

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Schedules

All › SION › SION - G. Leather Products

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Show All Summaries

GST

Services Code / Classification (SAC)

Services - Rates of Tax

Services - Exemption from GST

Goods - GST @ 5% w.e.f. 22-09-2025 - Schedule I

Goods - GST @ 18% w.e.f. 22-09-2025 - Schedule II

Goods - GST @ 40% w.e.f. 22-09-2025 - Schedule III

Goods - GST @ 3% w.e.f. 22-09-2025 - Schedule IV

Goods - GST @ 0.25% w.e.f. 22-09-2025 - Schedule V

Goods - GST @ 1.50% w.e.f. 22-09-2025 - Schedule VI

Goods - GST @ 28% w.e.f. 22-09-2025 - Schedule VII

Goods - Exemption from GST w.e.f. 22-09-2025

Upto 21-09-2025 - Goods - Schedule 1 - GST @ 5%

Upto 21-09-2025 - Goods - Schedule 2 - GST @ 12%

Upto 21-09-2025 - Goods - Schedule 3 - GST @ 18%

Upto 21-09-2025 - Goods - Schedule 4 - GST @ 28%

Upto 21-09-2025 - Goods - Schedule 5 - GST @ 3%

Upto 21-09-2025 - Goods - Schedule 6 - GST @ 0.25%

Upto 21-09-2025 - Goods - Schedule 7 - GST @ 1.5%

Upto 21-09-2025 - Goods - Exemption from GST

Customs

NATIONAL CALAMITY CONTINGENT DUTY

Additional Duties of Customs - U/s 3(1) - Equal to Effective Rate of Basic Excise Duty

Additional Duties of Customs - U/s 3(5) - To countervail State Taxes / VAT

Special Duties of Customs - u/s 68 of F.A. 1996

Additional Duties on High Speed Diesel Oil

Additional Duties on Motor Spirit (Petrol)

Education Cess

Secondary and Higher Education Cess

Additional Duties of Customs - U/s 3(3) - on raw material and components used

SION

CHAPTER WISE NOTES / GENERAL NOTES

A. Chemical & Allied Products

B. Electronic Products

C. Engineering Products

D. Fish & Marine Products

J. Textiles, Readymade Garments, Hosiery & Knitwear's

K. Miscellaneous Products

M. Jewellery

Central Excise

Cess

NATIONAL CALAMITY CONTINGENT DUTY

THE ADDITIONAL DUTIES OF EXCISE (TEXTILES AND TEXTILE ARTICLES)

Surcharge, an additional duty of excise (pan masala and certain tobacco products).

THE ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE)

Page of 1

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1 to 49 of 49 Results

G. Leather Products

All › SION › SION - G. Leather Products

All Schedules

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1 to 49 of 49 Results

All type Leather garments including coats/jackets having consumption of finished leather above 25 Sq.ft. G1

All type Leather garments including coats/jackets having consumption of finished leather of 25 sq.ft. and below G2

Children Leather Shoes G3

Children Leather Boots/ Half Boots G3A

Children Rubber and Canvas footwear with rolled soles G4

Children Rubber and Canvas shoe with moulded sole G5

Fine/Fancy Leather Gloves G6

Finished Leather from Hide of Cow/ Buffalo G7

Gents Leather Half Boot Uppers G8

Gents Leather Half Boots G9

Gents Leather Long Boots/ Gents Leather Long Boot Lasted Uppers G10

Gents Leather Sandal Upper G11

Gents Leather sandals with P.U Sole/Rubber Sole /PVC Sole G12

Gents Leather Shoe Uppers(Stitched/unstitched) G13

Gents Leather Shoes G14

Gents Long Boot Uppers (upto Knee) G15

Gents Rubber and Canvas footwear with rolled soles G16

Gents Rubber and Canvas shoes with moulded sole G17

Leather-Cum-Synthetic Golf Gloves/ Synthetic Golf Gloves with Leather G18

Industrial Hand Gloves (Large size) (Based on consumption of Gloving leather hide/ splits 42cm in length, 4.70 sq.ft) G19

Industrial Hand Gloves (Medium size) (Based on consumption of Gloving leather hide/ splits 36cm in length, 3.60 sq.ft) G20

Industrial Hand Gloves (Small size) (Based on consumption of Gloving leather hide/ splits 26cm in length, 3.00 sq.ft) G21

Ladies Closed Leather shoe uppers G22

Ladies Leather Half Boot G23

Ladies Leather Half Boot Uppers G24

Ladies Leather Long Boot G25

Ladies Leather sandals with PU Sole/Rubber Sole/PVC sole G26

Ladies Leather Sandals Upper G27

Ladies Leather Shoes G28

Ladies Long Boot Uppers (Upto knee) G29

Ladies Rubber and Canvas footwear with rolled soles G30

Ladies Rubber and Canvas shoes with moulded sole G31

Laminated leather Split/Crust laminated with polyurethene Foil G32

Leather Board Counter for Shoes G34

Leather Golf Gloves G35

Leather Portfolio based on consumption of Leather hide/ skin 012.0 sq ft., Size 17 G36

Leather Sanddlery Goods Harness: Saddle Sets-14 G37

Leather Waist belt (Based on consumption of Leather hide/ skin 01.0 sq ft Size 30 G38

Leather welt work shoes G40

Sports shoes with leather upper & PVC sole G41

Sports shoes with leather upper and moulded sole G42

Gents & Boys Leather Chappals, Slippers with Leather Sole or Synthetic Sole G43

Ladies & Girls Leather Chappals, Slippers & Sandals with Leather Sole and Synthetic Sole G44

Gents Leather Half Boot Lasted Upper with insole G45

Finished Leather from Skin of Goat/ Sheep/ Calf G46

Finished Leather Sofa Cover (Stitched) G47

Leather Carpet G48

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G. Leather Products

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Children Leather Shoes

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Input-output norms for children leather shoes restrict permissible imports to specified component quantities tied to exports.
Input-output norms set permitted import quantities of specified components and consumables per exported pair of children's leather shoes, listing linings, ... Summary

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Acts Income Tax

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G. Leather Products

G. Leather Products

Children Leather Shoes

Referred In :

Input-output norms for children leather shoes restrict permissible imports to specified component quantities tied to exports.

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G. Leather Products

G. Leather Products

Children Leather Shoes

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Input-output norms for children leather shoes restrict permissible imports to specified component quantities tied to exports.

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