--- title: "HSN Code for Waterproof Footwear with Rubber Metal Toe-Cap | HSN 64011010 GST Rate" description: "Find HSN and GST Rates for 64011010 related to Waterproof Footwear with Rubber Metal Toe-Cap with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-64011010/" --- # HSN Code 64011010: Waterproof Footwear with Rubber Metal Toe-Cap - [Section 12: Guide to HSN Section 12](https://busy.in/hsn/section-12/) - [Chapter 64: Footwear, Gaiters & Parts](https://busy.in/hsn/chapter-64/) - [Sub-chapter 6401: Waterproof footwear, rubber/plastics](https://busy.in/hsn/sub-chapter-6401/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Footwear incorporating a protective metal toe-cap : Of rubber (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% | | Footwear incorporating a protective metal toe-cap : Of rubber | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 64011010 ? It includes Other Footwear Covering Ankle (Not Knee) ### Can we claim ITC on inputs used to trade Waterproof Footwear with Rubber Metal Toe-Cap? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Waterproof Footwear with Rubber Metal Toe-Cap? Under HSN 64011010, Waterproof Footwear with Rubber Metal Toe-Cap attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Waterproof Footwear with Rubber Metal Toe-Cap is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Waterproof Footwear with Rubber Metal Toe-Cap; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Waterproof Footwear with Rubber Metal Toe-Cap? 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 Waterproof Footwear with Rubber Metal Toe-Cap? 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. ## India's trade performance: HSN Code 64011010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹4 Cr (+57.39% YoY) — 0.0001% of India's total exports - Imports: ₹5 Cr (+120.41% YoY) — 0.0001% of India's total imports - Trade balance: −₹2 Cr (Deficit); surplus rank #8138 of 12657 HSN codes - Share of Sub-Chapter 6401: 12.48% of its exports; import side 45.23% - Rank within Sub-Chapter 6401: #3 of 8 by export value; import-side #1 ### Key metrics - Export CAGR: 15.56% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6990 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +197.56% in FY 2020-21 - Contribution to Sub-Ch. 6401: 12.48% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 64011010 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. 6401 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6401 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1.52 | 0.0001% | — | 2.13% | 2.31 | 0.0001% | — | 13.47% | −0.79 | #7227 | | FY 2019-20 | 1.23 | 0.0001% | −19.08% | 5.08% | 1.86 | 0.0001% | −19.48% | 6.68% | −0.63 | #7398 | | FY 2020-21 | 3.66 | 0.0002% | +197.56% | 15.73% | 3.61 | 0.0001% | +94.09% | 37.49% | +0.05 | #6304 | | FY 2021-22 | 2.62 | 0.0001% | −28.42% | 13.40% | 3.23 | 0.0001% | −10.53% | 32.96% | −0.61 | #7040 | | FY 2022-23 | 2.33 | 0.0001% | −11.07% | 8.89% | 2.36 | 0.0000% | −26.94% | 24.82% | −0.03 | #7272 | | FY 2023-24 | 2.30 | 0.0001% | −1.29% | 5.20% | 2.45 | 0.0000% | +3.81% | 15.46% | −0.15 | #7434 | | FY 2024-25 | 3.62 | 0.0001% | +57.39% | 12.48% | 5.40 | 0.0001% | +120.41% | 45.23% | −1.78 | #6990 | - CAGR (7-year): exports 15.56%/yr, imports 15.20%/yr (consistently Deficit) ## Key trade insights: HSN Code 64011010 export-import analysis ### Consistent export growth: 15.56% CAGR over 7 years India's exports under HSN Code 64011010 have grown at a compound annual rate of 15.56% over 7 fiscal years, rising from ₹1.52 Crore in FY 2018-19 to ₹3.62 Crore in FY 2024-25. ### HSN Code 64011010 ranked #6990 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 64011010 ranks #6990 out of 12657 HSN codes by total export value. Within Sub-Chapter 6401, it ranks #3 of 8. By trade surplus, it ranks #8138 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 64011010 exports The strongest single-year export movement for HSN Code 64011010 was recorded in FY 2020-21, when exports surged by 197.56% over the prior year. ### India records a trade deficit of ₹1.78 Crore in HSN Code 64011010 goods In FY 2024-25, India's imports of ₹5.40 Cr exceeded exports of ₹3.62 Cr, resulting in a trade deficit of ₹1.78 Crore — ranking #8138 of 12657 by surplus magnitude. ### Import growth of 15.20% CAGR signals rising demand for Waterproof Footwear with Rubber Metal Toe-Cap India's imports under HSN Code 64011010 have grown at 15.20% CAGR, reaching ₹5.40 Crore in FY 2024-25. ### HSN Code 64011010 contributes 12.48% of Sub-Chapter 6401 exports — ranked #3 Among the 8 HSN codes under Sub-Chapter 6401, HSN Code 64011010 ranks #3 by export value — accounting for 12.48% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 45.23% share (rank #1). ## Related HSN Codes in Sub-Chapter 6401 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 64019990: Other Waterproof Footwear Covering Knee or Higher](https://busy.in/hsn/hsn-64019990/) | ₹12 Cr | | #2 | [HSN Code 64011090: Waterproof Footwear with Metal Toe-Cap](https://busy.in/hsn/hsn-64011090/) | ₹8 Cr | | #3 | HSN Code 64011010: Waterproof Footwear with Rubber Metal Toe-Cap (this hsn code) | ₹4 Cr | | #4 | [HSN Code 64019290: Other Footwear Covering Ankle (Not Knee)](https://busy.in/hsn/hsn-64019290/) | ₹3 Cr | | #5 | [HSN Code 64019210: Rubber Footwear Covering Ankle (Not Knee)](https://busy.in/hsn/hsn-64019210/) | ₹2 Cr | | #6 | [HSN Code 64019910: Waterproof Footwear Covering Knee or Higher](https://busy.in/hsn/hsn-64019910/) | < ₹1 Crore | | — | [HSN Code 64019110: Other Waterproof Footwear (Knee-covering)](https://busy.in/hsn/hsn-64019110/) | — | | — | [HSN Code 64019190: Rubber Footwear with Metal Toe-Cap](https://busy.in/hsn/hsn-64019190/) | — |