---
title: "HSN Code for Plastic/Textile Brief-cases | HSN 42021260 GST Rate"
description: "Find HSN and GST Rates for 42021260 related to Plastic/Textile Brief-cases with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-42021260/"
---

# HSN Code 42021260: Plastic/Textile 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 : Brief-cases | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 42021260 ?

It includes Plastic/Textile Brief-cases

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

### Does packaging or labelling change the GST for Plastic/Textile Brief-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.

### Any common misclassification issue with Plastic/Textile 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.

### How should mixed supplies be billed when Plastic/Textile 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/Textile Brief-cases; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Plastic/Textile 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.

## India's trade performance: HSN Code 42021260 (FY 2024-25)

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

- Exports: ₹4 Cr (−2.37% YoY) — 0.0001% of India's total exports
- Imports: ₹10 Cr (+41.69% YoY) — 0.0002% of India's total imports
- Trade balance: −₹6 Cr (Deficit); surplus rank #8737 of 12657 HSN codes
- Share of Sub-Chapter 4202: 0.03% of its exports; import side 0.24%
- Rank within Sub-Chapter 4202: #32 of 44 by export value; import-side #20

### Key metrics

- Export CAGR: 27.34% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6961 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +142.53% in FY 2021-22
- Contribution to Sub-Ch. 4202: 0.03% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 42021260

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 Crore | 0.0000% | — | 0.01% | 2.07 | 0.0001% | — | 0.07% | −1.20 | #7750 |
| FY 2019-20 | 1.14 | 0.0001% | +31.03% | 0.01% | 3.11 | 0.0001% | +50.24% | 0.11% | −1.97 | #7475 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −23.68% | 0.01% | 1.52 | 0.0001% | −51.13% | 0.13% | −0.65 | #7780 |
| FY 2021-22 | 2.11 | 0.0001% | +142.53% | 0.02% | 3.63 | 0.0001% | +138.82% | 0.15% | −1.52 | #7257 |
| FY 2022-23 | 2.86 | 0.0001% | +35.55% | 0.02% | 9.04 | 0.0002% | +149.04% | 0.25% | −6.18 | #7055 |
| FY 2023-24 | 3.80 | 0.0001% | +32.87% | 0.03% | 6.98 | 0.0001% | −22.79% | 0.18% | −3.18 | #6894 |
| FY 2024-25 | 3.71 | 0.0001% | −2.37% | 0.03% | 9.89 | 0.0002% | +41.69% | 0.24% | −6.18 | #6961 |

- CAGR (7-year): exports 27.34%/yr, imports 29.78%/yr (consistently Deficit)

## Key trade insights: HSN Code 42021260 export-import analysis

### Consistent export growth: 27.34% CAGR over 7 years

India's exports under HSN Code 42021260 have grown at a compound annual rate of 27.34% over 7 fiscal years, rising from ₹0.87 Crore in FY 2018-19 to ₹3.71 Crore in FY 2024-25.

### HSN Code 42021260 ranked #6961 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 42021260 ranks #6961 out of 12657 HSN codes by total export value. Within Sub-Chapter 4202, it ranks #32 of 44. By trade surplus, it ranks #8737 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 42021260 exports

The strongest single-year export movement for HSN Code 42021260 was recorded in FY 2021-22, when exports surged by 142.53% over the prior year.

### India records a trade deficit of ₹6.18 Crore in HSN Code 42021260 goods

In FY 2024-25, India's imports of ₹9.89 Cr exceeded exports of ₹3.71 Cr, resulting in a trade deficit of ₹6.18 Crore — ranking #8737 of 12657 by surplus magnitude.

### Import growth of 29.78% CAGR signals rising demand for Plastic/Textile Brief-cases

India's imports under HSN Code 42021260 have grown at 29.78% CAGR, reaching ₹9.89 Crore in FY 2024-25.

### HSN Code 42021260 contributes 0.03% of Sub-Chapter 4202 exports — ranked #32

Among the 44 HSN codes under Sub-Chapter 4202, HSN Code 42021260 ranks #32 by export value — accounting for 0.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.24% share (rank #20).

## 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 |
| #32 | HSN Code 42021260: Plastic/Textile Brief-cases (this hsn code) | ₹4 Cr |