--- title: "HSN Code for Leather Attache-cases | HSN 42021170 GST Rate" description: "Find HSN and GST Rates for 42021170 related to Leather Attache-cases with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-42021170/" --- # HSN Code 42021170: Leather Attache-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: Attache-cases | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 42021170 ? It includes Leather Attache-cases ### How much GST applies to Leather Attache-cases? Under HSN 42021170, Leather Attache-cases attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Leather Attache-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. ### How should mixed supplies be billed when Leather Attache-cases is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Leather Attache-cases; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Leather Attache-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. ### Can we claim ITC on inputs used to trade Leather Attache-cases? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 42021170 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (0.00% YoY) — 0.0000% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5588 of 12657 HSN codes - Share of Sub-Chapter 4202: 0.00% of its exports; import side 0.00% - Rank within Sub-Chapter 4202: #44 of 44 by export value ### Key metrics - National export rank: #10437 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: 0.00% in FY 2024-25 - Contribution to Sub-Ch. 4202: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 42021170 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +0.11 | #9131 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −90.91% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.01 | #9985 | | FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2023-24 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +0.01 | #10473 | | FY 2024-25 | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.01 | #10437 | ## Key trade insights: HSN Code 42021170 export-import analysis ### Export snapshot for HSN Code 42021170 India exported ₹0.01 Crore worth of Leather Attache-cases in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 42021170 ranked #10437 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 42021170 ranks #10437 out of 12657 HSN codes by total export value. Within Sub-Chapter 4202, it ranks #44 of 44. By trade surplus, it ranks #5588 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 42021170 exports The strongest single-year export movement for HSN Code 42021170 was recorded in FY 2024-25, when exports surged by 0.00% over the prior year. ### India maintains a trade surplus of ₹0.01 Crore in HSN Code 42021170 goods In FY 2024-25, India's exports of ₹0.01 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.01 Crore — ranking #5588 of 12657 by surplus magnitude. ### HSN Code 42021170 contributes 0.00% of Sub-Chapter 4202 exports — ranked #44 Among the 44 HSN codes under Sub-Chapter 4202, HSN Code 42021170 ranks #44 by export value — accounting for 0.00% 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 | | #44 | HSN Code 42021170: Leather Attache-cases (this hsn code) | < ₹1 Crore |