--- title: "HSN Code for Waterproof Footwear with Metal Toe-Cap | HSN 64011090 GST Rate" description: "Find HSN and GST Rates for 64011090 related to Waterproof Footwear with Metal Toe-Cap with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-64011090/" --- # HSN Code 64011090: Waterproof Footwear with 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 : Other (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% | | Footwear incorporating a protective metal toe-cap : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 64011090 ? It includes Waterproof Footwear Covering Knee or Higher ### Does packaging or labelling change the GST for Waterproof Footwear with 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. ### Do e‑way bill and e‑invoice apply for Waterproof Footwear with 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. ### How much GST applies to Waterproof Footwear with Metal Toe-Cap? Under HSN 64011090, Waterproof Footwear with Metal Toe-Cap attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Waterproof Footwear with Metal Toe-Cap? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Waterproof Footwear with 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. ## India's trade performance: HSN Code 64011090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹8 Cr (−26.18% YoY) — 0.0002% of India's total exports - Imports: ₹1 Cr (+377.27% YoY) — 0.0000% of India's total imports - Trade balance: ₹7 Cr (Surplus); surplus rank #3565 of 12657 HSN codes - Share of Sub-Chapter 6401: 26.92% of its exports; import side 8.79% - Rank within Sub-Chapter 6401: #2 of 8 by export value; import-side #3 ### Key metrics - Export CAGR: 1.55% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6080 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +88.26% in FY 2023-24 - Contribution to Sub-Ch. 6401: 26.92% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 64011090 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 | 7.12 | 0.0003% | — | 9.99% | 2.24 | 0.0001% | — | 13.06% | +4.88 | #5415 | | FY 2019-20 | 6.70 | 0.0003% | −5.90% | 27.65% | 12.62 | 0.0004% | +463.39% | 45.33% | −5.92 | #5495 | | FY 2020-21 | 5.42 | 0.0003% | −19.10% | 23.29% | < ₹1 Crore | 0.0000% | −93.98% | 7.89% | +4.66 | #5844 | | FY 2021-22 | 5.94 | 0.0002% | +9.59% | 30.38% | < ₹1 Crore | 0.0000% | −75.00% | 1.94% | +5.75 | #6140 | | FY 2022-23 | 5.62 | 0.0002% | −5.39% | 21.43% | < ₹1 Crore | 0.0000% | +63.16% | 3.26% | +5.31 | #6335 | | FY 2023-24 | 10.58 | 0.0003% | +88.26% | 23.90% | < ₹1 Crore | 0.0000% | −29.03% | 1.39% | +10.36 | #5667 | | FY 2024-25 | 7.81 | 0.0002% | −26.18% | 26.92% | 1.05 | 0.0000% | +377.27% | 8.79% | +6.76 | #6080 | - CAGR (7-year): exports 1.55%/yr, imports -11.86%/yr (consistently Surplus) ## Key trade insights: HSN Code 64011090 export-import analysis ### Consistent export growth: 1.55% CAGR over 7 years India's exports under HSN Code 64011090 have grown at a compound annual rate of 1.55% over 7 fiscal years, rising from ₹7.12 Crore in FY 2018-19 to ₹7.81 Crore in FY 2024-25. ### HSN Code 64011090 ranked #6080 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 64011090 ranks #6080 out of 12657 HSN codes by total export value. Within Sub-Chapter 6401, it ranks #2 of 8. By trade surplus, it ranks #3565 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 64011090 exports The strongest single-year export movement for HSN Code 64011090 was recorded in FY 2023-24, when exports surged by 88.26% over the prior year. ### India maintains a trade surplus of ₹6.76 Crore in HSN Code 64011090 goods In FY 2024-25, India's exports of ₹7.81 Cr exceeded imports of ₹1.05 Cr, resulting in a trade surplus of ₹6.76 Crore — ranking #3565 of 12657 by surplus magnitude. ### Import growth of -11.86% CAGR signals stable import dependency for Waterproof Footwear with Metal Toe-Cap India's imports under HSN Code 64011090 have grown at -11.86% CAGR, reaching ₹1.05 Crore in FY 2024-25. ### HSN Code 64011090 contributes 26.92% of Sub-Chapter 6401 exports — ranked #2 Among the 8 HSN codes under Sub-Chapter 6401, HSN Code 64011090 ranks #2 by export value — accounting for 26.92% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 8.79% share (rank #3). ## 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 (this hsn code) | ₹8 Cr | | #3 | [HSN Code 64011010: Waterproof Footwear with Rubber Metal Toe-Cap](https://busy.in/hsn/hsn-64011010/) | ₹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/) | — |