---
title: "HSN Code for Brief-cases (non-plastic): BriefCarry | HSN 42021940 GST Rate"
description: "Find HSN and GST Rates for 42021940 related to Brief-cases (non-plastic): BriefCarry with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-42021940/"
---

# HSN Code 42021940: Brief-cases (non-plastic): BriefCarry

- [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 : Other : Brief-cases (other than plastic moulded) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 42021940 ?

It includes Brief-cases (non-plastic): BriefCarry

### How much GST applies to Brief-cases (non-plastic): BriefCarry?

Under HSN 42021940, Brief-cases (non-plastic): BriefCarry attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Brief-cases (non-plastic): BriefCarry?

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 Brief-cases (non-plastic): BriefCarry is sold with other items?

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

### Does packaging or labelling change the GST for Brief-cases (non-plastic): BriefCarry?

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 Brief-cases (non-plastic): BriefCarry?

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 42021940 (FY 2024-25)

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

- Exports: < ₹1 Crore (−75.44% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore (+193.75% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7592 of 12657 HSN codes
- Share of Sub-Chapter 4202: 0.00% of its exports; import side 0.01%
- Rank within Sub-Chapter 4202: #43 of 44 by export value; import-side #35

### Key metrics

- Export CAGR: -6.53% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9607 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +214.29% in FY 2022-23
- Contribution to Sub-Ch. 4202: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 42021940

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% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.01% | +0.05 | #8774 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +142.86% | 0.01% | < ₹1 Crore | 0.0000% | +18.75% | 0.01% | +0.32 | #8189 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +47.06% | 0.01% | Nil | 0.0000% | −100.00% | 0.00% | +0.75 | #7892 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −90.67% | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | +0.04 | #9687 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +214.29% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.22 | #9229 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +159.09% | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | +0.41 | #8695 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −75.44% | 0.00% | < ₹1 Crore | 0.0000% | +193.75% | 0.01% | −0.33 | #9607 |

- CAGR (7-year): exports -6.53%/yr, imports 19.67%/yr (consistently Deficit)

## Key trade insights: HSN Code 42021940 export-import analysis

### Export decline: -6.53% CAGR over 7 years

India's exports under HSN Code 42021940 have declined at a compound annual rate of -6.53% over 7 fiscal years, falling from ₹0.21 Crore in FY 2018-19 to ₹0.14 Crore in FY 2024-25.

### HSN Code 42021940 ranked #9607 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 42021940 ranks #9607 out of 12657 HSN codes by total export value. Within Sub-Chapter 4202, it ranks #43 of 44. By trade surplus, it ranks #7592 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 42021940 exports

The strongest single-year export movement for HSN Code 42021940 was recorded in FY 2022-23, when exports surged by 214.29% over the prior year.

### India records a trade deficit of ₹0.33 Crore in HSN Code 42021940 goods

In FY 2024-25, India's imports of ₹0.47 Cr exceeded exports of ₹0.14 Cr, resulting in a trade deficit of ₹0.33 Crore — ranking #7592 of 12657 by surplus magnitude.

### Import growth of 19.67% CAGR signals rising demand for Brief-cases (non-plastic): BriefCarry

India's imports under HSN Code 42021940 have grown at 19.67% CAGR, reaching ₹0.47 Crore in FY 2024-25.

### HSN Code 42021940 contributes 0.00% of Sub-Chapter 4202 exports — ranked #43

Among the 44 HSN codes under Sub-Chapter 4202, HSN Code 42021940 ranks #43 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #35).

## 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 |
| #43 | HSN Code 42021940: Brief-cases (non-plastic): BriefCarry (this hsn code) | < ₹1 Crore |