---
title: "HSN Code for Leather Footwear with Other Outer Soles | HSN 64021290 GST Rate"
description: "Find HSN and GST Rates for 64021290 related to Leather Footwear with Other Outer Soles with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-64021290/"
---

# HSN Code 64021290: Leather Footwear with Other Outer Soles

- [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 : Other (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% |
| Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 64021290 ?

It includes Rubber or Plastic Footwear Uppers

### Do e‑way bill and e‑invoice apply for Leather Footwear with Other Outer Soles?

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.

### Any common misclassification issue with Leather Footwear with Other Outer Soles?

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 Leather Footwear with Other Outer Soles 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 Other Outer Soles; Nil for exempt items if applicable).

### How much GST applies to Leather Footwear with Other Outer Soles?

Under HSN 64021290, Leather Footwear with Other Outer Soles attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Leather Footwear with Other Outer Soles?

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 64021290 (FY 2024-25)

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

- Exports: ₹23 Cr (+3.04% YoY) — 0.0006% of India's total exports
- Imports: ₹1 Cr (−82.46% YoY) — 0.0000% of India's total imports
- Trade balance: ₹22 Cr (Surplus); surplus rank #2771 of 12657 HSN codes
- Share of Sub-Chapter 6402: 1.17% of its exports; import side 0.15%
- Rank within Sub-Chapter 6402: #5 of 12 by export value; import-side #6

### Key metrics

- Export CAGR: -37.38% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4673 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +29.20% in FY 2023-24
- Contribution to Sub-Ch. 6402: 1.17% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 64021290

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 | 382.44 | 0.0167% | — | 15.67% | 63.31 | 0.0018% | — | 4.07% | +319.13 | #819 |
| FY 2019-20 | 157.85 | 0.0072% | −58.73% | 8.62% | 57.55 | 0.0017% | −9.10% | 3.51% | +100.30 | #1538 |
| FY 2020-21 | 43.52 | 0.0020% | −72.43% | 3.31% | 7.42 | 0.0003% | −87.11% | 0.74% | +36.10 | #3127 |
| FY 2021-22 | 19.74 | 0.0006% | −54.64% | 1.35% | 6.47 | 0.0001% | −12.80% | 0.47% | +13.27 | #4623 |
| FY 2022-23 | 17.33 | 0.0005% | −12.21% | 0.81% | 8.43 | 0.0001% | +30.29% | 0.40% | +8.90 | #4855 |
| FY 2023-24 | 22.39 | 0.0006% | +29.20% | 1.32% | 8.38 | 0.0001% | −0.59% | 0.52% | +14.01 | #4612 |
| FY 2024-25 | 23.07 | 0.0006% | +3.04% | 1.17% | 1.47 | 0.0000% | −82.46% | 0.15% | +21.60 | #4673 |

- CAGR (7-year): exports -37.38%/yr, imports -46.59%/yr (consistently Surplus)

## Key trade insights: HSN Code 64021290 export-import analysis

### Export decline: -37.38% CAGR over 7 years

India's exports under HSN Code 64021290 have declined at a compound annual rate of -37.38% over 7 fiscal years, falling from ₹382.44 Crore in FY 2018-19 to ₹23.07 Crore in FY 2024-25.

### HSN Code 64021290 ranked #4673 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 64021290 ranks #4673 out of 12657 HSN codes by total export value. Within Sub-Chapter 6402, it ranks #5 of 12. By trade surplus, it ranks #2771 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 64021290 exports

The strongest single-year export movement for HSN Code 64021290 was recorded in FY 2023-24, when exports surged by 29.20% over the prior year.

### India maintains a trade surplus of ₹21.60 Crore in HSN Code 64021290 goods

In FY 2024-25, India's exports of ₹23.07 Cr exceeded imports of ₹1.47 Cr, resulting in a trade surplus of ₹21.60 Crore — ranking #2771 of 12657 by surplus magnitude.

### Import growth of -46.59% CAGR signals stable import dependency for Leather Footwear with Other Outer Soles

India's imports under HSN Code 64021290 have grown at -46.59% CAGR, reaching ₹1.47 Crore in FY 2024-25.

### HSN Code 64021290 contributes 1.17% of Sub-Chapter 6402 exports — ranked #5

Among the 12 HSN codes under Sub-Chapter 6402, HSN Code 64021290 ranks #5 by export value — accounting for 1.17% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.15% share (rank #6).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-64021210/) | < ₹1 Crore |