--- title: "HSN Code for Other Leather Containers | HSN 42021190 GST Rate" description: "Find HSN and GST Rates for 42021190 related to Other Leather Containers with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-42021190/" --- # HSN Code 42021190: Other Leather Containers - [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: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 42021190 ? It includes Other Leather Containers ### Does packaging or labelling change the GST for Other Leather Containers? 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. ### Can we claim ITC on inputs used to trade Other Leather Containers? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Other Leather Containers is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Leather Containers; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other Leather Containers? 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. ### Any common misclassification issue with Other Leather Containers? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 42021190 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹378 Cr (+5.07% YoY) — 0.0103% of India's total exports - Imports: ₹7 Cr (+8.72% YoY) — 0.0001% of India's total imports - Trade balance: ₹371 Cr (Surplus); surplus rank #789 of 12657 HSN codes - Share of Sub-Chapter 4202: 2.76% of its exports; import side 0.17% - Rank within Sub-Chapter 4202: #9 of 44 by export value; import-side #25 ### Key metrics - Export CAGR: 8.02% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1234 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +46.47% in FY 2021-22 - Contribution to Sub-Ch. 4202: 2.76% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 42021190 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 | 237.77 | 0.0104% | — | 2.24% | 5.14 | 0.0001% | — | 0.16% | +232.63 | #1174 | | FY 2019-20 | 304.26 | 0.0138% | +27.96% | 3.01% | 6.08 | 0.0002% | +18.29% | 0.21% | +298.18 | #974 | | FY 2020-21 | 205.50 | 0.0096% | −32.46% | 2.73% | 2.92 | 0.0001% | −51.97% | 0.25% | +202.58 | #1337 | | FY 2021-22 | 300.99 | 0.0096% | +46.47% | 2.70% | 4.85 | 0.0001% | +66.10% | 0.20% | +296.14 | #1289 | | FY 2022-23 | 349.19 | 0.0096% | +16.01% | 2.65% | 5.88 | 0.0001% | +21.24% | 0.16% | +343.31 | #1206 | | FY 2023-24 | 359.42 | 0.0099% | +2.93% | 2.84% | 6.31 | 0.0001% | +7.31% | 0.16% | +353.11 | #1242 | | FY 2024-25 | 377.66 | 0.0103% | +5.07% | 2.76% | 6.86 | 0.0001% | +8.72% | 0.17% | +370.80 | #1234 | - CAGR (7-year): exports 8.02%/yr, imports 4.93%/yr (consistently Surplus) ## Key trade insights: HSN Code 42021190 export-import analysis ### Consistent export growth: 8.02% CAGR over 7 years India's exports under HSN Code 42021190 have grown at a compound annual rate of 8.02% over 7 fiscal years, rising from ₹237.77 Crore in FY 2018-19 to ₹377.66 Crore in FY 2024-25. ### HSN Code 42021190 ranked #1234 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 42021190 ranks #1234 out of 12657 HSN codes by total export value. Within Sub-Chapter 4202, it ranks #9 of 44. By trade surplus, it ranks #789 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 42021190 exports The strongest single-year export movement for HSN Code 42021190 was recorded in FY 2021-22, when exports surged by 46.47% over the prior year. ### India maintains a trade surplus of ₹370.80 Crore in HSN Code 42021190 goods In FY 2024-25, India's exports of ₹377.66 Cr exceeded imports of ₹6.86 Cr, resulting in a trade surplus of ₹370.80 Crore — ranking #789 of 12657 by surplus magnitude. ### Import growth of 4.93% CAGR signals stable import dependency for Other Leather Containers India's imports under HSN Code 42021190 have grown at 4.93% CAGR, reaching ₹6.86 Crore in FY 2024-25. ### HSN Code 42021190 contributes 2.76% of Sub-Chapter 4202 exports — ranked #9 Among the 44 HSN codes under Sub-Chapter 4202, HSN Code 42021190 ranks #9 by export value — accounting for 2.76% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.17% share (rank #25). ## 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 (this hsn code) | ₹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 |