--- title: "HSN Code for Other Footwear Covering Ankle (Not Knee) | HSN 64019290 GST Rate" description: "Find HSN and GST Rates for 64019290 related to Other Footwear Covering Ankle (Not Knee) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-64019290/" --- # HSN Code 64019290: Other Footwear Covering Ankle (Not Knee) - [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 | | --- | --- | --- | --- | --- | | Other footwear : Covering the ankle but not covering the knee : Other (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% | | Other footwear : Covering the ankle but not covering the knee : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 64019290 ? It includes Leather Footwear with Outer Sole Rubber/Plastic ### How much GST applies to Other Footwear Covering Ankle (Not Knee)? Under HSN 64019290, Other Footwear Covering Ankle (Not Knee) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Other Footwear Covering Ankle (Not Knee)? 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. ### Can we claim ITC on inputs used to trade Other Footwear Covering Ankle (Not Knee)? 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 Other Footwear Covering Ankle (Not Knee)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Other Footwear Covering Ankle (Not Knee)? 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. ## India's trade performance: HSN Code 64019290 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3 Cr (−12.29% YoY) — 0.0001% of India's total exports - Imports: < ₹1 Crore (−60.00% YoY) — 0.0000% of India's total imports - Trade balance: ₹3 Cr (Surplus); surplus rank #4050 of 12657 HSN codes - Share of Sub-Chapter 6401: 10.82% of its exports; import side 1.84% - Rank within Sub-Chapter 6401: #4 of 8 by export value; import-side #5 ### Key metrics - Export CAGR: 1.87% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7146 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +220.31% in FY 2020-21 - Contribution to Sub-Ch. 6401: 10.82% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 64019290 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 | 2.81 | 0.0001% | — | 3.94% | 1.05 | 0.0000% | — | 6.12% | +1.76 | #6551 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −77.22% | 2.64% | 1.02 | 0.0000% | −2.86% | 3.66% | −0.38 | #7999 | | FY 2020-21 | 2.05 | 0.0001% | +220.31% | 8.81% | 1.20 | 0.0000% | +17.65% | 12.46% | +0.85 | #6960 | | FY 2021-22 | 3.25 | 0.0001% | +58.54% | 16.62% | 1.45 | 0.0000% | +20.83% | 14.80% | +1.80 | #6825 | | FY 2022-23 | 4.23 | 0.0001% | +30.15% | 16.13% | 1.54 | 0.0000% | +6.21% | 16.19% | +2.69 | #6621 | | FY 2023-24 | 3.58 | 0.0001% | −15.37% | 8.09% | < ₹1 Crore | 0.0000% | −64.29% | 3.47% | +3.03 | #6953 | | FY 2024-25 | 3.14 | 0.0001% | −12.29% | 10.82% | < ₹1 Crore | 0.0000% | −60.00% | 1.84% | +2.92 | #7146 | - CAGR (7-year): exports 1.87%/yr, imports -22.93%/yr (consistently Surplus) ## Key trade insights: HSN Code 64019290 export-import analysis ### Consistent export growth: 1.87% CAGR over 7 years India's exports under HSN Code 64019290 have grown at a compound annual rate of 1.87% over 7 fiscal years, rising from ₹2.81 Crore in FY 2018-19 to ₹3.14 Crore in FY 2024-25. ### HSN Code 64019290 ranked #7146 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 64019290 ranks #7146 out of 12657 HSN codes by total export value. Within Sub-Chapter 6401, it ranks #4 of 8. By trade surplus, it ranks #4050 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 64019290 exports The strongest single-year export movement for HSN Code 64019290 was recorded in FY 2020-21, when exports surged by 220.31% over the prior year. ### India maintains a trade surplus of ₹2.92 Crore in HSN Code 64019290 goods In FY 2024-25, India's exports of ₹3.14 Cr exceeded imports of ₹0.22 Cr, resulting in a trade surplus of ₹2.92 Crore — ranking #4050 of 12657 by surplus magnitude. ### Import growth of -22.93% CAGR signals stable import dependency for Other Footwear Covering Ankle (Not Knee) India's imports under HSN Code 64019290 have grown at -22.93% CAGR, reaching ₹0.22 Crore in FY 2024-25. ### HSN Code 64019290 contributes 10.82% of Sub-Chapter 6401 exports — ranked #4 Among the 8 HSN codes under Sub-Chapter 6401, HSN Code 64019290 ranks #4 by export value — accounting for 10.82% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.84% share (rank #5). ## 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](https://busy.in/hsn/hsn-64011010/) | ₹4 Cr | | #4 | HSN Code 64019290: Other Footwear Covering Ankle (Not Knee) (this hsn code) | ₹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/) | — |