--- title: "HSN Code for Other Waterproof Footwear Covering Knee or Higher | HSN 64019990 GST Rate" description: "Find HSN and GST Rates for 64019990 related to Other 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-64019990/" --- # HSN Code 64019990: Other 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 : Other (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% | | Other footwear : Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 64019990 ? It includes Leather Footwear Uppers of Rubber or Plastics ### Can we claim ITC on inputs used to trade Other 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 Other Waterproof Footwear Covering Knee or Higher? Under HSN 64019990, Other Waterproof Footwear Covering Knee or Higher attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other 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 Other Waterproof Footwear Covering Knee or Higher; Nil for exempt items if applicable). ### Any common misclassification issue with Other 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. ### Does packaging or labelling change the GST for Other 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 64019990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹12 Cr (−29.51% YoY) — 0.0003% of India's total exports - Imports: ₹5 Cr (−18.87% YoY) — 0.0001% of India's total imports - Trade balance: ₹7 Cr (Surplus); surplus rank #3509 of 12657 HSN codes - Share of Sub-Chapter 6401: 42.33% of its exports; import side 41.04% - Rank within Sub-Chapter 6401: #1 of 8 by export value; import-side #2 ### Key metrics - Export CAGR: -23.19% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5540 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +77.61% in FY 2022-23 - Contribution to Sub-Ch. 6401: 42.33% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 64019990 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 | 59.78 | 0.0026% | — | 83.90% | 11.23 | 0.0003% | — | 65.48% | +48.55 | #2624 | | FY 2019-20 | 15.49 | 0.0007% | −74.09% | 63.93% | 11.91 | 0.0004% | +6.06% | 42.78% | +3.58 | #4454 | | FY 2020-21 | 11.30 | 0.0005% | −27.05% | 48.56% | 3.57 | 0.0001% | −70.03% | 37.07% | +7.73 | #4909 | | FY 2021-22 | 5.85 | 0.0002% | −48.23% | 29.92% | 4.20 | 0.0001% | +17.65% | 42.86% | +1.65 | #6164 | | FY 2022-23 | 10.39 | 0.0003% | +77.61% | 39.63% | 4.47 | 0.0001% | +6.43% | 47.00% | +5.92 | #5585 | | FY 2023-24 | 17.42 | 0.0005% | +67.66% | 39.35% | 6.04 | 0.0001% | +35.12% | 38.11% | +11.38 | #4958 | | FY 2024-25 | 12.28 | 0.0003% | −29.51% | 42.33% | 4.90 | 0.0001% | −18.87% | 41.04% | +7.38 | #5540 | - CAGR (7-year): exports -23.19%/yr, imports -12.91%/yr (consistently Surplus) ## Key trade insights: HSN Code 64019990 export-import analysis ### Export decline: -23.19% CAGR over 7 years India's exports under HSN Code 64019990 have declined at a compound annual rate of -23.19% over 7 fiscal years, falling from ₹59.78 Crore in FY 2018-19 to ₹12.28 Crore in FY 2024-25. ### HSN Code 64019990 ranked #5540 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 64019990 ranks #5540 out of 12657 HSN codes by total export value. Within Sub-Chapter 6401, it ranks #1 of 8. By trade surplus, it ranks #3509 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 64019990 exports The strongest single-year export movement for HSN Code 64019990 was recorded in FY 2022-23, when exports surged by 77.61% over the prior year. ### India maintains a trade surplus of ₹7.38 Crore in HSN Code 64019990 goods In FY 2024-25, India's exports of ₹12.28 Cr exceeded imports of ₹4.90 Cr, resulting in a trade surplus of ₹7.38 Crore — ranking #3509 of 12657 by surplus magnitude. ### Import growth of -12.91% CAGR signals stable import dependency for Other Waterproof Footwear Covering Knee or Higher India's imports under HSN Code 64019990 have grown at -12.91% CAGR, reaching ₹4.90 Crore in FY 2024-25. ### HSN Code 64019990 contributes 42.33% of Sub-Chapter 6401 exports — ranked #1 Among the 8 HSN codes under Sub-Chapter 6401, HSN Code 64019990 ranks #1 by export value — accounting for 42.33% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 41.04% share (rank #2). ## 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 (this hsn code) | ₹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](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/) | — |