---
title: "HSN Code for Plastic Moulded Brief-cases | HSN 42021230 GST Rate"
description: "Find HSN and GST Rates for 42021230 related to Plastic Moulded Brief-cases with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-42021230/"
---

# HSN Code 42021230: Plastic Moulded Brief-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 : Plastic moulded brief-cases | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 42021230 ?

It includes Plastic Moulded Brief-cases

### How much GST applies to Plastic Moulded Brief-cases?

Under HSN 42021230, Plastic Moulded Brief-cases attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Plastic Moulded Brief-cases is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Plastic Moulded Brief-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 Plastic Moulded Brief-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 Plastic Moulded Brief-cases?

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 42021230 (FY 2024-25)

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

- Exports: < ₹1 Crore (−53.49% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore (−90.14% YoY) — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #4785 of 12657 HSN codes
- Share of Sub-Chapter 4202: 0.00% of its exports; import side 0.00%
- Rank within Sub-Chapter 4202: #38 of 44 by export value; import-side #39

### Key metrics

- Export CAGR: -8.31% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8687 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +53.85% in FY 2021-22
- Contribution to Sub-Ch. 4202: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 42021230

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 | 1.01 | 0.0000% | — | 0.01% | < ₹1 Crore | 0.0000% | — | 0.00% | +1.00 | #7616 |
| FY 2019-20 | 1.03 | 0.0000% | +1.98% | 0.01% | 3.64 | 0.0001% | +36,300.00% | 0.13% | −2.61 | #7594 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −49.51% | 0.01% | < ₹1 Crore | 0.0000% | −98.35% | 0.01% | +0.46 | #8201 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +53.85% | 0.01% | < ₹1 Crore | 0.0000% | +150.00% | 0.01% | +0.65 | #8183 |
| FY 2022-23 | 1.06 | 0.0000% | +32.50% | 0.01% | < ₹1 Crore | 0.0000% | +80.00% | 0.01% | +0.79 | #8053 |
| FY 2023-24 | 1.29 | 0.0000% | +21.70% | 0.01% | < ₹1 Crore | 0.0000% | +162.96% | 0.02% | +0.58 | #8001 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −53.49% | 0.00% | < ₹1 Crore | 0.0000% | −90.14% | 0.00% | +0.53 | #8687 |

- CAGR (7-year): exports -8.31%/yr, imports 38.31%/yr (consistently Surplus)

## Key trade insights: HSN Code 42021230 export-import analysis

### Export decline: -8.31% CAGR over 7 years

India's exports under HSN Code 42021230 have declined at a compound annual rate of -8.31% over 7 fiscal years, falling from ₹1.01 Crore in FY 2018-19 to ₹0.60 Crore in FY 2024-25.

### HSN Code 42021230 ranked #8687 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 42021230 ranks #8687 out of 12657 HSN codes by total export value. Within Sub-Chapter 4202, it ranks #38 of 44. By trade surplus, it ranks #4785 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 42021230 exports

The strongest single-year export movement for HSN Code 42021230 was recorded in FY 2021-22, when exports surged by 53.85% over the prior year.

### India maintains a trade surplus of ₹0.53 Crore in HSN Code 42021230 goods

In FY 2024-25, India's exports of ₹0.60 Cr exceeded imports of ₹0.07 Cr, resulting in a trade surplus of ₹0.53 Crore — ranking #4785 of 12657 by surplus magnitude.

### Import growth of 38.31% CAGR signals rising demand for Plastic Moulded Brief-cases

India's imports under HSN Code 42021230 have grown at 38.31% CAGR, reaching ₹0.07 Crore in FY 2024-25.

### HSN Code 42021230 contributes 0.00% of Sub-Chapter 4202 exports — ranked #38

Among the 44 HSN codes under Sub-Chapter 4202, HSN Code 42021230 ranks #38 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 (rank #39).

## 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 |
| #38 | HSN Code 42021230: Plastic Moulded Brief-cases (this hsn code) | < ₹1 Crore |