---
title: "HSN Code for Pocket & Handbag Articles (Other) | HSN 42023990 GST Rate"
description: "Find HSN and GST Rates for 42023990 related to Pocket & Handbag Articles (Other) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-42023990/"
---

# HSN Code 42023990: Pocket & Handbag Articles (Other)

- [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 : Other : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 42023990 ?

It includes Pocket & Handbag Articles (Other)

### Does packaging or labelling change the GST for Pocket & Handbag Articles (Other)?

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.

### Do e‑way bill and e‑invoice apply for Pocket & Handbag Articles (Other)?

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 Pocket & Handbag Articles (Other)?

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 Pocket & Handbag Articles (Other)?

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 Pocket & Handbag Articles (Other)?

Under HSN 42023990, Pocket & Handbag Articles (Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Pocket & Handbag Articles (Other) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Pocket & Handbag Articles (Other); Nil for exempt items if applicable).

## India's trade performance: HSN Code 42023990 (FY 2024-25)

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

- Exports: ₹71 Cr (−3.96% YoY) — 0.0019% of India's total exports
- Imports: ₹20 Cr (−6.17% YoY) — 0.0003% of India's total imports
- Trade balance: ₹51 Cr (Surplus); surplus rank #2139 of 12657 HSN codes
- Share of Sub-Chapter 4202: 0.52% of its exports; import side 0.49%
- Rank within Sub-Chapter 4202: #18 of 44 by export value; import-side #17

### Key metrics

- Export CAGR: 13.30% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3130 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +130.11% in FY 2021-22
- Contribution to Sub-Ch. 4202: 0.52% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 42023990

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 | 33.64 | 0.0015% | — | 0.32% | 17.89 | 0.0005% | — | 0.56% | +15.75 | #3428 |
| FY 2019-20 | 45.90 | 0.0021% | +36.44% | 0.45% | 22.86 | 0.0007% | +27.78% | 0.80% | +23.04 | #3006 |
| FY 2020-21 | 33.05 | 0.0015% | −28.00% | 0.44% | 5.23 | 0.0002% | −77.12% | 0.45% | +27.82 | #3519 |
| FY 2021-22 | 76.05 | 0.0024% | +130.11% | 0.68% | 6.18 | 0.0001% | +18.16% | 0.26% | +69.87 | #2771 |
| FY 2022-23 | 90.53 | 0.0025% | +19.04% | 0.69% | 12.72 | 0.0002% | +105.83% | 0.35% | +77.81 | #2673 |
| FY 2023-24 | 74.08 | 0.0020% | −18.17% | 0.59% | 21.07 | 0.0004% | +65.64% | 0.53% | +53.01 | #2986 |
| FY 2024-25 | 71.15 | 0.0019% | −3.96% | 0.52% | 19.77 | 0.0003% | −6.17% | 0.49% | +51.38 | #3130 |

- CAGR (7-year): exports 13.30%/yr, imports 1.68%/yr (consistently Surplus)

## Key trade insights: HSN Code 42023990 export-import analysis

### Consistent export growth: 13.30% CAGR over 7 years

India's exports under HSN Code 42023990 have grown at a compound annual rate of 13.30% over 7 fiscal years, rising from ₹33.64 Crore in FY 2018-19 to ₹71.15 Crore in FY 2024-25.

### HSN Code 42023990 ranked #3130 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 42023990 ranks #3130 out of 12657 HSN codes by total export value. Within Sub-Chapter 4202, it ranks #18 of 44. By trade surplus, it ranks #2139 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 42023990 exports

The strongest single-year export movement for HSN Code 42023990 was recorded in FY 2021-22, when exports surged by 130.11% over the prior year.

### India maintains a trade surplus of ₹51.38 Crore in HSN Code 42023990 goods

In FY 2024-25, India's exports of ₹71.15 Cr exceeded imports of ₹19.77 Cr, resulting in a trade surplus of ₹51.38 Crore — ranking #2139 of 12657 by surplus magnitude.

### Import growth of 1.68% CAGR signals stable import dependency for Pocket & Handbag Articles (Other)

India's imports under HSN Code 42023990 have grown at 1.68% CAGR, reaching ₹19.77 Crore in FY 2024-25.

### HSN Code 42023990 contributes 0.52% of Sub-Chapter 4202 exports — ranked #18

Among the 44 HSN codes under Sub-Chapter 4202, HSN Code 42023990 ranks #18 by export value — accounting for 0.52% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.49% share (rank #17).

## 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 |
| #18 | HSN Code 42023990: Pocket & Handbag Articles (Other) (this hsn code) | ₹71 Cr |