--- title: "HSN Code for Other Leather Footwear Uppers | HSN 64021990 GST Rate" description: "Find HSN and GST Rates for 64021990 related to Other Leather Footwear Uppers with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-64021990/" --- # HSN Code 64021990: Other Leather Footwear Uppers - [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 : Other : Other (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% | | Sports footwear : Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 64021990 ? It includes Footwear Components of Rubber or Plastics ### Do e‑way bill and e‑invoice apply for Other Leather Footwear Uppers? 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. ### Can we claim ITC on inputs used to trade Other Leather Footwear Uppers? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Other Leather Footwear Uppers? 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 Other Leather Footwear Uppers? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Other Leather Footwear Uppers? Under HSN 64021990, Other Leather Footwear Uppers attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 64021990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹340 Cr (+30.77% YoY) — 0.0092% of India's total exports - Imports: ₹83 Cr (−29.88% YoY) — 0.0014% of India's total imports - Trade balance: ₹257 Cr (Surplus); surplus rank #1001 of 12657 HSN codes - Share of Sub-Chapter 6402: 17.28% of its exports; import side 8.29% - Rank within Sub-Chapter 6402: #2 of 12 by export value; import-side #2 ### Key metrics - Export CAGR: -15.66% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1323 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +30.77% in FY 2024-25 - Contribution to Sub-Ch. 6402: 17.28% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 64021990 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 | 943.76 | 0.0413% | — | 38.67% | 83.35 | 0.0023% | — | 5.35% | +860.41 | #354 | | FY 2019-20 | 530.74 | 0.0241% | −43.76% | 28.98% | 80.85 | 0.0024% | −3.00% | 4.93% | +449.89 | #608 | | FY 2020-21 | 356.69 | 0.0166% | −32.79% | 27.15% | 49.27 | 0.0017% | −39.06% | 4.91% | +307.42 | #896 | | FY 2021-22 | 268.15 | 0.0085% | −24.82% | 18.37% | 71.47 | 0.0016% | +45.06% | 5.18% | +196.68 | #1361 | | FY 2022-23 | 324.75 | 0.0090% | +21.11% | 15.24% | 109.38 | 0.0019% | +53.04% | 5.18% | +215.37 | #1263 | | FY 2023-24 | 259.82 | 0.0072% | −19.99% | 15.28% | 118.69 | 0.0021% | +8.51% | 7.34% | +141.13 | #1511 | | FY 2024-25 | 339.76 | 0.0092% | +30.77% | 17.28% | 83.23 | 0.0014% | −29.88% | 8.29% | +256.53 | #1323 | - CAGR (7-year): exports -15.66%/yr, imports -0.02%/yr (consistently Surplus) ## Key trade insights: HSN Code 64021990 export-import analysis ### Export decline: -15.66% CAGR over 7 years India's exports under HSN Code 64021990 have declined at a compound annual rate of -15.66% over 7 fiscal years, falling from ₹943.76 Crore in FY 2018-19 to ₹339.76 Crore in FY 2024-25. ### HSN Code 64021990 ranked #1323 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 64021990 ranks #1323 out of 12657 HSN codes by total export value. Within Sub-Chapter 6402, it ranks #2 of 12. By trade surplus, it ranks #1001 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 64021990 exports The strongest single-year export movement for HSN Code 64021990 was recorded in FY 2024-25, when exports surged by 30.77% over the prior year. ### India maintains a trade surplus of ₹256.53 Crore in HSN Code 64021990 goods In FY 2024-25, India's exports of ₹339.76 Cr exceeded imports of ₹83.23 Cr, resulting in a trade surplus of ₹256.53 Crore — ranking #1001 of 12657 by surplus magnitude. ### Import growth of -0.02% CAGR signals stable import dependency for Other Leather Footwear Uppers India's imports under HSN Code 64021990 have grown at -0.02% CAGR, reaching ₹83.23 Crore in FY 2024-25. ### HSN Code 64021990 contributes 17.28% of Sub-Chapter 6402 exports — ranked #2 Among the 12 HSN codes under Sub-Chapter 6402, HSN Code 64021990 ranks #2 by export value — accounting for 17.28% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 8.29% share (rank #2). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-64021210/) | < ₹1 Crore |