---
title: "4202 HSN Code | HSN Code for Bags, cases & trunks in India"
description: "Know more about 4202 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4202 covering Bags, cases & trunks."
canonical: "https://busy.in/hsn/sub-chapter-4202/"
---

# HSN Sub-chapter 4202: Bags, cases & trunks

Trunks, suit-cases, vanity-cases, executive cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco pouches, tool bags, sports bags, bottle cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper

Part of [Chapter 42: Articles of Leather; Saddlery and Harness; Travel Goods; Handbags](https://busy.in/hsn/chapter-42/).

- Current GST rate: 5%
- Earlier GST rate: 12%

## HSN codes

| Code | Title |
| --- | --- |
| 42021110 | [Leather Travel Goods](https://busy.in/hsn/hsn-42021110/) |
| 42021120 | [Leather Toilet Bags/Cases](https://busy.in/hsn/hsn-42021120/) |
| 42021130 | [Leather Satchels](https://busy.in/hsn/hsn-42021130/) |
| 42021140 | [Leather Briefcases0](https://busy.in/hsn/hsn-42021140/) |
| 42021150 | [Leather Executive-cases](https://busy.in/hsn/hsn-42021150/) |
| 42021160 | [Leather Vanity-cases](https://busy.in/hsn/hsn-42021160/) |
| 42021170 | [Leather Attache-cases](https://busy.in/hsn/hsn-42021170/) |
| 42021190 | [Other Leather Containers](https://busy.in/hsn/hsn-42021190/) |
| 42021210 | [Plastic/Textile Toilet Cases](https://busy.in/hsn/hsn-42021210/) |
| 42021220 | [Plastic Moulded Suit-cases](https://busy.in/hsn/hsn-42021220/) |
| 42021230 | [Plastic Moulded Brief-cases](https://busy.in/hsn/hsn-42021230/) |
| 42021240 | [Plastic/Textile Satchels](https://busy.in/hsn/hsn-42021240/) |
| 42021250 | [Other Plastic/Textile Travel-goods](https://busy.in/hsn/hsn-42021250/) |
| 42021260 | [Plastic/Textile Brief-cases](https://busy.in/hsn/hsn-42021260/) |
| 42021270 | [Non-Moulded Executive-cases (Plastic/Textile)](https://busy.in/hsn/hsn-42021270/) |
| 42021280 | [Plastic/Textile Vanity-cases](https://busy.in/hsn/hsn-42021280/) |
| 42021290 | [Other Plastic/Textile Containers](https://busy.in/hsn/hsn-42021290/) |
| 42021910 | [Leather Travel Goods](https://busy.in/hsn/hsn-42021910/) |
| 42021920 | [Toilet-cases: VanityGo](https://busy.in/hsn/hsn-42021920/) |
| 42021930 | [Satchels: SatchelGo](https://busy.in/hsn/hsn-42021930/) |
| 42021940 | [Brief-cases (non-plastic): BriefCarry](https://busy.in/hsn/hsn-42021940/) |
| 42021950 | [Executive-cases: ExecCarry](https://busy.in/hsn/hsn-42021950/) |
| 42021960 | [Other Containers](https://busy.in/hsn/hsn-42021960/) |
| 42021990 | [Vanity-bags](https://busy.in/hsn/hsn-42021990/) |
| 42022110 | [Ladies Leather Handbag](https://busy.in/hsn/hsn-42022110/) |
| 42022120 | [Leather Vanity Bag](https://busy.in/hsn/hsn-42022120/) |
| 42022190 | [Other Leather Handbag](https://busy.in/hsn/hsn-42022190/) |
| 42022210 | [Other DDT](https://busy.in/hsn/hsn-42022210/) |
| 42022220 | [Hand-Bags and Shopping Bags of Cotton](https://busy.in/hsn/hsn-42022220/) |
| 42022230 | [Plastic Hand/Shopping Bags (Artificial)](https://busy.in/hsn/hsn-42022230/) |
| 42022240 | [Leather Wallets & Purses](https://busy.in/hsn/hsn-42022240/) |
| 42022290 | [Hand-Bags with Textile or Plastic Outer Surface](https://busy.in/hsn/hsn-42022290/) |
| 42022910 | [Other Non-Wicker Handbag](https://busy.in/hsn/hsn-42022910/) |
| 42022990 | [Other Hand-Bags](https://busy.in/hsn/hsn-42022990/) |
| 42023110 | [Jewellery Box (Leather)](https://busy.in/hsn/hsn-42023110/) |
| 42023120 | [Calf Skins (Tanned/Dressed, Hair On)](https://busy.in/hsn/hsn-42023120/) |
| 42023190 | [Other Leather Articles](https://busy.in/hsn/hsn-42023190/) |
| 42023210 | [Jewellery Box (Plastic/Textile)](https://busy.in/hsn/hsn-42023210/) |
| 42023290 | [Other Plastic/Textile Articles](https://busy.in/hsn/hsn-42023290/) |
| 42023910 | [Jewellery Boxes (Pocket/Handbag Type)](https://busy.in/hsn/hsn-42023910/) |
| 42023990 | [Pocket & Handbag Articles (Other)](https://busy.in/hsn/hsn-42023990/) |
| 42029100 | [Leather surface: Other articles](https://busy.in/hsn/hsn-42029100/) |
| 42029200 | [Other : With outer surface of plastic sheeting or of textile materials](https://busy.in/hsn/hsn-42029200/) |
| 42029900 | [Other bags and cases of leather, plastic, textile, or fiber](https://busy.in/hsn/hsn-42029900/) |

## Frequently asked questions

### What products are classified under HSN 4202

It includes Bags, cases & trunks

### Can reverse charge ever apply to transactions involving Bags, cases & trunks?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Bags, cases & trunks are forward charge. Check the current notifications for any special cases before deciding.

### If I repair and return Bags, cases & trunks, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### How should I document Bags, cases & trunks sent for job work?

Use a delivery challan for sending Bags, cases & trunks to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

### What misclassification mistakes happen with Bags, cases & trunks?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

### How are warranty replacements of Bags, cases & trunks handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

## India's trade performance: HSN Sub-Chapter 4202 (FY 2024-25)

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

- Exports: ₹13,707 Cr (+8.48% YoY) — 0.3701% of India's total exports
- Imports: ₹4,055 Cr (+1.79% YoY) — 0.0665% of India's total imports
- Trade balance: ₹9,652 Cr (Surplus); surplus rank #28 of 1233 sub-chapters
- Share of Chapter 42: 61.80% of its exports; import side 94.55%
- Rank within Chapter 42: #1 of 5 by export value; import-side #1

### Key metrics

- Export CAGR: 4.32% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #39 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +48.40% in FY 2021-22
- Contribution to Ch. 42: 61.80% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 4202

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 Ch. 42 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 42 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 10,632.98 | 0.4632% | — | 59.33% | 3,169.58 | 0.0883% | — | 90.98% | +7,463.40 | #30 |
| FY 2019-20 | 10,114.12 | 0.4579% | −4.88% | 58.87% | 2,875.60 | 0.0857% | −9.28% | 89.80% | +7,238.52 | #32 |
| FY 2020-21 | 7,525.11 | 0.3499% | −25.60% | 55.69% | 1,152.49 | 0.0396% | −59.92% | 87.28% | +6,372.62 | #46 |
| FY 2021-22 | 11,167.06 | 0.3558% | +48.40% | 58.99% | 2,370.39 | 0.0519% | +105.68% | 91.92% | +8,796.67 | #38 |
| FY 2022-23 | 13,189.12 | 0.3643% | +18.11% | 62.53% | 3,638.30 | 0.0633% | +53.49% | 93.94% | +9,550.82 | #39 |
| FY 2023-24 | 12,635.36 | 0.3492% | −4.20% | 62.38% | 3,983.64 | 0.0709% | +9.49% | 94.61% | +8,651.72 | #43 |
| FY 2024-25 | 13,707.10 | 0.3701% | +8.48% | 61.80% | 4,055.04 | 0.0665% | +1.79% | 94.55% | +9,652.06 | #39 |

- CAGR (7-year): exports 4.32%/yr, imports 4.19%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 4202 export-import analysis

### Consistent export growth: 4.32% CAGR over 7 years

India's exports under HSN Sub-Chapter 4202 have grown at a compound annual rate of 4.32% over 7 fiscal years, rising from ₹10,632.98 Crore in FY 2018-19 to ₹13,707.10 Crore in FY 2024-25.

### HSN Sub-Chapter 4202 ranked #39 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 4202 ranks #39 out of 1233 sub-chapters by total export value. Within Chapter 42, it ranks #1 of 5. By trade surplus, it ranks #28 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 4202 exports

The strongest single-year export movement for HSN Sub-Chapter 4202 was recorded in FY 2021-22, when exports surged by 48.40% over the prior year.

### India maintains a trade surplus of ₹9,652.06 Crore in HSN Sub-Chapter 4202 goods

In FY 2024-25, India's exports of ₹13,707.10 Cr exceeded imports of ₹4,055.04 Cr, resulting in a trade surplus of ₹9,652.06 Crore — ranking #28 of 1233 by surplus magnitude.

### Import growth of 4.19% CAGR signals stable import dependency for Bags, cases & trunks

India's imports under HSN Sub-Chapter 4202 have grown at 4.19% CAGR, reaching ₹4,055.04 Crore in FY 2024-25.

### HSN Sub-Chapter 4202 contributes 61.80% of Chapter 42 exports — ranked #1

Among the 5 sub-chapters under Chapter 42, HSN Sub-Chapter 4202 ranks #1 by export value — accounting for 61.80% of the chapter's total exports in FY 2024-25. On the import side, it holds 94.55% share (rank #1).

## Related Sub-Chapters in Chapter 42

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Sub-Chapter 4202: Bags, cases & trunks (this hsn sub-chapter) | ₹13,707 Cr |
| #2 | [HSN Sub-Chapter 4203: Processed synthetic fibres](https://busy.in/hsn/sub-chapter-4203/) | ₹6,353 Cr |
| #3 | [HSN Sub-Chapter 4201: Saddlery & Harness Gear](https://busy.in/hsn/sub-chapter-4201/) | ₹1,737 Cr |
| #4 | [HSN Sub-Chapter 4205: Leather Articles: Composition Leather](https://busy.in/hsn/sub-chapter-4205/) | ₹383 Cr |
| #5 | [HSN Sub-Chapter 4206: Gut articles & similar materials](https://busy.in/hsn/sub-chapter-4206/) | < ₹1 Crore |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 4201 | [Saddlery & Harness Gear](https://busy.in/hsn/sub-chapter-4201/) |
| 4203 | [Processed synthetic fibres](https://busy.in/hsn/sub-chapter-4203/) |
| 4205 | [Leather Articles: Composition Leather](https://busy.in/hsn/sub-chapter-4205/) |
| 4206 | [Gut articles & similar materials](https://busy.in/hsn/sub-chapter-4206/) |