---
title: "HSN Code for Leather Footwear with Outer Sole Rubber/Plastic | HSN 64021210 GST Rate"
description: "Find HSN and GST Rates for 64021210 related to Leather Footwear with Outer Sole Rubber/Plastic with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-64021210/"
---

# HSN Code 64021210: Leather Footwear with Outer Sole Rubber/Plastic

- [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 6402: Rubber footwear](https://busy.in/hsn/sub-chapter-6402/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots : Of rubber (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% |
| Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots : Of rubber | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 64021210 ?

It includes Other Leather Footwear Uppers

### How should mixed supplies be billed when Leather Footwear with Outer Sole Rubber/Plastic is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Leather Footwear with Outer Sole Rubber/Plastic; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Leather Footwear with Outer Sole Rubber/Plastic?

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.

### Any common misclassification issue with Leather Footwear with Outer Sole Rubber/Plastic?

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 Leather Footwear with Outer Sole Rubber/Plastic?

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 Leather Footwear with Outer Sole Rubber/Plastic?

Under HSN 64021210, Leather Footwear with Outer Sole Rubber/Plastic attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 64021210 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (−39.66% YoY) — 0.0000% of India's total exports
- Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #4671 of 12657 HSN codes
- Share of Sub-Chapter 6402: 0.04% of its exports; import side 0.00%
- Rank within Sub-Chapter 6402: #10 of 12 by export value

### Key metrics

- Export CAGR: -29.52% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8548 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +96.86% in FY 2020-21
- Contribution to Sub-Ch. 6402: 0.04% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 64021210

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. 6402 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6402 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 5.71 | 0.0002% | — | 0.23% | < ₹1 Crore | 0.0000% | — | 0.00% | +5.67 | #5695 |
| FY 2019-20 | 7.00 | 0.0003% | +22.59% | 0.38% | < ₹1 Crore | 0.0000% | +400.00% | 0.01% | +6.80 | #5447 |
| FY 2020-21 | 13.78 | 0.0006% | +96.86% | 1.05% | < ₹1 Crore | 0.0000% | −30.00% | 0.01% | +13.64 | #4682 |
| FY 2021-22 | 6.26 | 0.0002% | −54.57% | 0.43% | < ₹1 Crore | 0.0000% | +7.14% | 0.01% | +6.11 | #6076 |
| FY 2022-23 | 2.96 | 0.0001% | −52.72% | 0.14% | < ₹1 Crore | 0.0000% | +100.00% | 0.01% | +2.66 | #7018 |
| FY 2023-24 | 1.16 | 0.0000% | −60.81% | 0.07% | < ₹1 Crore | 0.0000% | −73.33% | 0.00% | +1.08 | #8111 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −39.66% | 0.04% | Nil | 0.0000% | −100.00% | 0.00% | +0.70 | #8548 |

- CAGR (7-year): exports -29.52%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 64021210 export-import analysis

### Export decline: -29.52% CAGR over 7 years

India's exports under HSN Code 64021210 have declined at a compound annual rate of -29.52% over 7 fiscal years, falling from ₹5.71 Crore in FY 2018-19 to ₹0.70 Crore in FY 2024-25.

### HSN Code 64021210 ranked #8548 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 64021210 ranks #8548 out of 12657 HSN codes by total export value. Within Sub-Chapter 6402, it ranks #10 of 12. By trade surplus, it ranks #4671 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 64021210 exports

The strongest single-year export movement for HSN Code 64021210 was recorded in FY 2020-21, when exports surged by 96.86% over the prior year.

### India maintains a trade surplus of ₹0.70 Crore in HSN Code 64021210 goods

In FY 2024-25, India's exports of ₹0.70 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.70 Crore — ranking #4671 of 12657 by surplus magnitude.

### HSN Code 64021210 contributes 0.04% of Sub-Chapter 6402 exports — ranked #10

Among the 12 HSN codes under Sub-Chapter 6402, HSN Code 64021210 ranks #10 by export value — accounting for 0.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## Related HSN Codes in Sub-Chapter 6402

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 64029990: Other footwear](https://busy.in/hsn/hsn-64029990/) | ₹1,359 Cr |
| #2 | [HSN Code 64021990: Other Leather Footwear Uppers](https://busy.in/hsn/hsn-64021990/) | ₹340 Cr |
| #3 | [HSN Code 64022090: Other Footwear Uppers of Non-Leather Materials](https://busy.in/hsn/hsn-64022090/) | ₹157 Cr |
| #4 | [HSN Code 64029190: Other Footwear Parts and Accessories](https://busy.in/hsn/hsn-64029190/) | ₹47 Cr |
| #5 | [HSN Code 64021290: Leather Footwear with Other Outer Soles](https://busy.in/hsn/hsn-64021290/) | ₹23 Cr |
| #6 | [HSN Code 64022010: Rubber or Plastic Footwear Uppers](https://busy.in/hsn/hsn-64022010/) | ₹16 Cr |
| #7 | [HSN Code 64029110: Footwear Components of Rubber or Plastics](https://busy.in/hsn/hsn-64029110/) | ₹13 Cr |
| #8 | [HSN Code 64021910: Leather Footwear Uppers of Rubber or Plastics](https://busy.in/hsn/hsn-64021910/) | ₹6 Cr |
| #9 | [HSN Code 64029910: Parts of Footwear in Rubber or Plastics](https://busy.in/hsn/hsn-64029910/) | ₹5 Cr |
| #10 | HSN Code 64021210: Leather Footwear with Outer Sole Rubber/Plastic (this hsn code) | < ₹1 Crore |