---
title: "HSN Code for Leather Executive-cases | HSN 42021150 GST Rate"
description: "Find HSN and GST Rates for 42021150 related to Leather Executive-cases with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-42021150/"
---

# HSN Code 42021150: Leather Executive-cases

- [Section 08: Guide to HSN Section 08](https://busy.in/hsn/section-08/)
- [Chapter 42: Articles of Leather; Saddlery and Harness; Travel Goods; Handbags](https://busy.in/hsn/chapter-42/)
- [Sub-chapter 4202: Bags, cases & trunks](https://busy.in/hsn/sub-chapter-4202/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Trunks, suit-cases, vanity-cases, executivecases, brief-cases, school satchels and similar containers :With outer surface of leather or of composition leather: Executive-cases | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 42021150 ?

It includes Leather Executive-cases

### Do e‑way bill and e‑invoice apply for Leather Executive-cases?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### How should mixed supplies be billed when Leather Executive-cases is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Leather Executive-cases; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Leather Executive-cases?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Leather Executive-cases?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Leather Executive-cases?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

## India's trade performance: HSN Code 42021150 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹28 Cr (+26.69% YoY) — 0.0008% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: ₹28 Cr (Surplus); surplus rank #2572 of 12657 HSN codes
- Share of Sub-Chapter 4202: 0.21% of its exports; import side 0.00%
- Rank within Sub-Chapter 4202: #25 of 44 by export value

### Key metrics

- Export CAGR: -4.38% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4404 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +39.45% in FY 2023-24
- Contribution to Sub-Ch. 4202: 0.21% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 42021150

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 4202 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4202 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 37.25 | 0.0016% | — | 0.35% | < ₹1 Crore | 0.0000% | — | 0.01% | +37.01 | #3287 |
| FY 2019-20 | 33.61 | 0.0015% | −9.77% | 0.33% | < ₹1 Crore | 0.0000% | −37.50% | 0.01% | +33.46 | #3451 |
| FY 2020-21 | 21.23 | 0.0010% | −36.83% | 0.28% | < ₹1 Crore | 0.0000% | −93.33% | 0.00% | +21.22 | #4109 |
| FY 2021-22 | 23.52 | 0.0007% | +10.79% | 0.21% | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | +23.51 | #4381 |
| FY 2022-23 | 16.12 | 0.0004% | −31.46% | 0.12% | < ₹1 Crore | 0.0000% | +500.00% | 0.00% | +16.06 | #4967 |
| FY 2023-24 | 22.48 | 0.0006% | +39.45% | 0.18% | Nil | 0.0000% | −100.00% | 0.00% | +22.48 | #4602 |
| FY 2024-25 | 28.48 | 0.0008% | +26.69% | 0.21% | Nil | 0.0000% | — | 0.00% | +28.48 | #4404 |

- CAGR (7-year): exports -4.38%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 42021150 export-import analysis

### Export decline: -4.38% CAGR over 7 years

India's exports under HSN Code 42021150 have declined at a compound annual rate of -4.38% over 7 fiscal years, falling from ₹37.25 Crore in FY 2018-19 to ₹28.48 Crore in FY 2024-25.

### HSN Code 42021150 ranked #4404 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 42021150 ranks #4404 out of 12657 HSN codes by total export value. Within Sub-Chapter 4202, it ranks #25 of 44. By trade surplus, it ranks #2572 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 42021150 exports

The strongest single-year export movement for HSN Code 42021150 was recorded in FY 2023-24, when exports surged by 39.45% over the prior year.

### India maintains a trade surplus of ₹28.48 Crore in HSN Code 42021150 goods

In FY 2024-25, India's exports of ₹28.48 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹28.48 Crore — ranking #2572 of 12657 by surplus magnitude.

### HSN Code 42021150 contributes 0.21% of Sub-Chapter 4202 exports — ranked #25

Among the 44 HSN codes under Sub-Chapter 4202, HSN Code 42021150 ranks #25 by export value — accounting for 0.21% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## Related HSN Codes in Sub-Chapter 4202

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 42022220: Hand-Bags and Shopping Bags of Cotton](https://busy.in/hsn/hsn-42022220/) | ₹2,828 Cr |
| #2 | [HSN Code 42023120: Calf Skins (Tanned/Dressed, Hair On)](https://busy.in/hsn/hsn-42023120/) | ₹2,208 Cr |
| #3 | [HSN Code 42022190: Other Leather Handbag](https://busy.in/hsn/hsn-42022190/) | ₹2,017 Cr |
| #4 | [HSN Code 42022110: Ladies Leather Handbag](https://busy.in/hsn/hsn-42022110/) | ₹1,520 Cr |
| #5 | [HSN Code 42022290: Hand-Bags with Textile or Plastic Outer Surface](https://busy.in/hsn/hsn-42022290/) | ₹994 Cr |
| #6 | [HSN Code 42022230: Plastic Hand/Shopping Bags (Artificial)](https://busy.in/hsn/hsn-42022230/) | ₹664 Cr |
| #7 | [HSN Code 42023190: Other Leather Articles](https://busy.in/hsn/hsn-42023190/) | ₹608 Cr |
| #8 | [HSN Code 42029100: Leather surface: Other articles](https://busy.in/hsn/hsn-42029100/) | ₹413 Cr |
| #9 | [HSN Code 42021190: Other Leather Containers](https://busy.in/hsn/hsn-42021190/) | ₹378 Cr |
| #10 | [HSN Code 42029200: Other : With outer surface of plastic sheeting or of textile materials](https://busy.in/hsn/hsn-42029200/) | ₹329 Cr |
| #25 | HSN Code 42021150: Leather Executive-cases (this hsn code) | ₹28 Cr |