--- title: "HSN Code for Waterproof Footwear Covering Knee or Higher | HSN 64019910 GST Rate" description: "Find HSN and GST Rates for 64019910 related to Waterproof Footwear Covering Knee or Higher with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-64019910/" --- # HSN Code 64019910: Waterproof Footwear Covering Knee or Higher - [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 : Other : Of rubber (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% | | Other footwear : Other : Of rubber | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 64019910 ? It includes Leather Footwear with Other Outer Soles ### Any common misclassification issue with Waterproof Footwear Covering Knee or Higher? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Waterproof Footwear Covering Knee or Higher is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Waterproof Footwear Covering Knee or Higher; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Waterproof Footwear Covering Knee or Higher? 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 Covering Knee or Higher? Under HSN 64019910, Waterproof Footwear Covering Knee or Higher attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Waterproof Footwear Covering Knee or Higher? 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 64019910 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+71.43% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−3.33% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7446 of 12657 HSN codes - Share of Sub-Chapter 6401: 0.41% of its exports; import side 2.43% - Rank within Sub-Chapter 6401: #6 of 8 by export value; import-side #4 ### Key metrics - Export CAGR: 25.99% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9672 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +650.00% in FY 2020-21 - Contribution to Sub-Ch. 6401: 0.41% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 64019910 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 Crore | 0.0000% | — | 0.04% | < ₹1 Crore | 0.0000% | — | 0.93% | −0.13 | #9664 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +233.33% | 0.41% | < ₹1 Crore | 0.0000% | +68.75% | 0.97% | −0.17 | #9172 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +650.00% | 3.22% | < ₹1 Crore | 0.0000% | +44.44% | 4.05% | +0.36 | #7892 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −88.00% | 0.46% | < ₹1 Crore | 0.0000% | −7.69% | 3.67% | −0.27 | #9591 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +511.11% | 2.10% | < ₹1 Crore | 0.0000% | −63.89% | 1.37% | +0.42 | #8606 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −87.27% | 0.16% | < ₹1 Crore | 0.0000% | +130.77% | 1.89% | −0.23 | #9929 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +71.43% | 0.41% | < ₹1 Crore | 0.0000% | −3.33% | 2.43% | −0.17 | #9672 | - CAGR (7-year): exports 25.99%/yr, imports 10.42%/yr (consistently Deficit) ## Key trade insights: HSN Code 64019910 export-import analysis ### Consistent export growth: 25.99% CAGR over 7 years India's exports under HSN Code 64019910 have grown at a compound annual rate of 25.99% over 7 fiscal years, rising from ₹0.03 Crore in FY 2018-19 to ₹0.12 Crore in FY 2024-25. ### HSN Code 64019910 ranked #9672 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 64019910 ranks #9672 out of 12657 HSN codes by total export value. Within Sub-Chapter 6401, it ranks #6 of 8. By trade surplus, it ranks #7446 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 64019910 exports The strongest single-year export movement for HSN Code 64019910 was recorded in FY 2020-21, when exports surged by 650.00% over the prior year. ### India records a trade deficit of ₹0.17 Crore in HSN Code 64019910 goods In FY 2024-25, India's imports of ₹0.29 Cr exceeded exports of ₹0.12 Cr, resulting in a trade deficit of ₹0.17 Crore — ranking #7446 of 12657 by surplus magnitude. ### Import growth of 10.42% CAGR signals rising demand for Waterproof Footwear Covering Knee or Higher India's imports under HSN Code 64019910 have grown at 10.42% CAGR, reaching ₹0.29 Crore in FY 2024-25. ### HSN Code 64019910 contributes 0.41% of Sub-Chapter 6401 exports — ranked #6 Among the 8 HSN codes under Sub-Chapter 6401, HSN Code 64019910 ranks #6 by export value — accounting for 0.41% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.43% share (rank #4). ## 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)](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 (this hsn code) | < ₹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/) | — |