---
title: "HSN Code for Plastic/Textile Toilet Cases | HSN 42021210 GST Rate"
description: "Find HSN and GST Rates for 42021210 related to Plastic/Textile Toilet Cases with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-42021210/"
---

# HSN Code 42021210: Plastic/Textile Toilet 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 plastic or of textile materials : Toilet-cases | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 42021210 ?

It includes Plastic/Textile Toilet Cases

### Can we claim ITC on inputs used to trade Plastic/Textile Toilet Cases?

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

### Does packaging or labelling change the GST for Plastic/Textile Toilet 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 much GST applies to Plastic/Textile Toilet Cases?

Under HSN 42021210, Plastic/Textile Toilet Cases attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Plastic/Textile Toilet Cases?

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

### How should mixed supplies be billed when Plastic/Textile Toilet Cases is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Plastic/Textile Toilet Cases; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Plastic/Textile Toilet 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.

## India's trade performance: HSN Code 42021210 (FY 2024-25)

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

- Exports: ₹4 Cr (+1.43% YoY) — 0.0001% of India's total exports
- Imports: ₹13 Cr (−9.63% YoY) — 0.0002% of India's total imports
- Trade balance: −₹8 Cr (Deficit); surplus rank #8932 of 12657 HSN codes
- Share of Sub-Chapter 4202: 0.03% of its exports; import side 0.31%
- Rank within Sub-Chapter 4202: #30 of 44 by export value; import-side #19

### Key metrics

- Export CAGR: 14.06% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6820 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +229.92% in FY 2023-24
- Contribution to Sub-Ch. 4202: 0.03% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 42021210

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 | 1.93 | 0.0001% | — | 0.02% | 1.68 | 0.0000% | — | 0.05% | +0.25 | #6985 |
| FY 2019-20 | 2.22 | 0.0001% | +15.03% | 0.02% | 1.45 | 0.0000% | −13.69% | 0.05% | +0.77 | #6816 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −59.01% | 0.01% | 1.01 | 0.0000% | −30.34% | 0.09% | −0.10 | #7736 |
| FY 2021-22 | 1.12 | 0.0000% | +23.08% | 0.01% | 4.10 | 0.0001% | +305.94% | 0.17% | −2.98 | #7878 |
| FY 2022-23 | 1.27 | 0.0000% | +13.39% | 0.01% | 5.23 | 0.0001% | +27.56% | 0.14% | −3.96 | #7888 |
| FY 2023-24 | 4.19 | 0.0001% | +229.92% | 0.03% | 13.92 | 0.0002% | +166.16% | 0.35% | −9.73 | #6791 |
| FY 2024-25 | 4.25 | 0.0001% | +1.43% | 0.03% | 12.58 | 0.0002% | −9.63% | 0.31% | −8.33 | #6820 |

- CAGR (7-year): exports 14.06%/yr, imports 39.87%/yr (consistently Deficit)

## Key trade insights: HSN Code 42021210 export-import analysis

### Consistent export growth: 14.06% CAGR over 7 years

India's exports under HSN Code 42021210 have grown at a compound annual rate of 14.06% over 7 fiscal years, rising from ₹1.93 Crore in FY 2018-19 to ₹4.25 Crore in FY 2024-25.

### HSN Code 42021210 ranked #6820 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 42021210 ranks #6820 out of 12657 HSN codes by total export value. Within Sub-Chapter 4202, it ranks #30 of 44. By trade surplus, it ranks #8932 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 42021210 exports

The strongest single-year export movement for HSN Code 42021210 was recorded in FY 2023-24, when exports surged by 229.92% over the prior year.

### India records a trade deficit of ₹8.33 Crore in HSN Code 42021210 goods

In FY 2024-25, India's imports of ₹12.58 Cr exceeded exports of ₹4.25 Cr, resulting in a trade deficit of ₹8.33 Crore — ranking #8932 of 12657 by surplus magnitude.

### Import growth of 39.87% CAGR signals rising demand for Plastic/Textile Toilet Cases

India's imports under HSN Code 42021210 have grown at 39.87% CAGR, reaching ₹12.58 Crore in FY 2024-25.

### HSN Code 42021210 contributes 0.03% of Sub-Chapter 4202 exports — ranked #30

Among the 44 HSN codes under Sub-Chapter 4202, HSN Code 42021210 ranks #30 by export value — accounting for 0.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.31% share (rank #19).

## 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 |
| #30 | HSN Code 42021210: Plastic/Textile Toilet Cases (this hsn code) | ₹4 Cr |