---
title: "HSN Code for Jewellery Box (Leather) | HSN 42023110 GST Rate"
description: "Find HSN and GST Rates for 42023110 related to Jewellery Box (Leather) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-42023110/"
---

# HSN Code 42023110: Jewellery Box (Leather)

- [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 |
| --- | --- | --- | --- | --- |
| Articles of a kind normally carried in the pocket or in the handbag : With outer surface of leather or of composition leather: Jewellery box | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 42023110 ?

It includes Jewellery Box (Leather)

### Can we claim ITC on inputs used to trade Jewellery Box (Leather)?

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 Jewellery Box (Leather)?

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

### How much GST applies to Jewellery Box (Leather)?

Under HSN 42023110, Jewellery Box (Leather) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Jewellery Box (Leather)?

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.

### How should mixed supplies be billed when Jewellery Box (Leather) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Jewellery Box (Leather); Nil for exempt items if applicable).

## India's trade performance: HSN Code 42023110 (FY 2024-25)

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

- Exports: ₹7 Cr (−16.50% YoY) — 0.0002% of India's total exports
- Imports: < ₹1 Crore (+186.36% YoY) — 0.0000% of India's total imports
- Trade balance: ₹7 Cr (Surplus); surplus rank #3565 of 12657 HSN codes
- Share of Sub-Chapter 4202: 0.05% of its exports; import side 0.02%
- Rank within Sub-Chapter 4202: #29 of 44 by export value; import-side #34

### Key metrics

- Export CAGR: 10.41% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6151 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +124.51% in FY 2019-20
- Contribution to Sub-Ch. 4202: 0.05% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 42023110

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 | 4.08 | 0.0002% | — | 0.04% | < ₹1 Crore | 0.0000% | — | 0.00% | +4.07 | #6111 |
| FY 2019-20 | 9.16 | 0.0004% | +124.51% | 0.09% | < ₹1 Crore | 0.0000% | +7,100.00% | 0.03% | +8.44 | #5120 |
| FY 2020-21 | 4.59 | 0.0002% | −49.89% | 0.06% | < ₹1 Crore | 0.0000% | +15.28% | 0.07% | +3.76 | #6025 |
| FY 2021-22 | 8.59 | 0.0003% | +87.15% | 0.08% | < ₹1 Crore | 0.0000% | −60.24% | 0.01% | +8.26 | #5688 |
| FY 2022-23 | 11.18 | 0.0003% | +30.15% | 0.08% | < ₹1 Crore | 0.0000% | +60.61% | 0.01% | +10.65 | #5480 |
| FY 2023-24 | 8.85 | 0.0002% | −20.84% | 0.07% | < ₹1 Crore | 0.0000% | −58.49% | 0.01% | +8.63 | #5875 |
| FY 2024-25 | 7.39 | 0.0002% | −16.50% | 0.05% | < ₹1 Crore | 0.0000% | +186.36% | 0.02% | +6.76 | #6151 |

- CAGR (7-year): exports 10.41%/yr, imports 99.48%/yr (consistently Surplus)

## Key trade insights: HSN Code 42023110 export-import analysis

### Consistent export growth: 10.41% CAGR over 7 years

India's exports under HSN Code 42023110 have grown at a compound annual rate of 10.41% over 7 fiscal years, rising from ₹4.08 Crore in FY 2018-19 to ₹7.39 Crore in FY 2024-25.

### HSN Code 42023110 ranked #6151 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 42023110 ranks #6151 out of 12657 HSN codes by total export value. Within Sub-Chapter 4202, it ranks #29 of 44. By trade surplus, it ranks #3565 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 42023110 exports

The strongest single-year export movement for HSN Code 42023110 was recorded in FY 2019-20, when exports surged by 124.51% over the prior year.

### India maintains a trade surplus of ₹6.76 Crore in HSN Code 42023110 goods

In FY 2024-25, India's exports of ₹7.39 Cr exceeded imports of ₹0.63 Cr, resulting in a trade surplus of ₹6.76 Crore — ranking #3565 of 12657 by surplus magnitude.

### Import growth of 99.48% CAGR signals rising demand for Jewellery Box (Leather)

India's imports under HSN Code 42023110 have grown at 99.48% CAGR, reaching ₹0.63 Crore in FY 2024-25.

### HSN Code 42023110 contributes 0.05% of Sub-Chapter 4202 exports — ranked #29

Among the 44 HSN codes under Sub-Chapter 4202, HSN Code 42023110 ranks #29 by export value — accounting for 0.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #34).

## 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 |
| #29 | HSN Code 42023110: Jewellery Box (Leather) (this hsn code) | ₹7 Cr |