---
title: "HSN Code for Other footwear | HSN 64029990 GST Rate"
description: "Find HSN and GST Rates for 64029990 related to Other footwear with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-64029990/"
---

# HSN Code 64029990: Other footwear

- [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 |
| --- | --- | --- | --- | --- |
| 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 64029990 ?

It includes Leather Footwear with Outer Soles of Other Materials

### How should mixed supplies be billed when Other footwear is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other footwear; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Other footwear?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Other footwear?

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 footwear?

Under HSN 64029990, Other footwear attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Other footwear?

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.

## India's trade performance: HSN Code 64029990 (FY 2024-25)

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

- Exports: ₹1,359 Cr (+18.56% YoY) — 0.0369% of India's total exports
- Imports: ₹851 Cr (−34.10% YoY) — 0.0140% of India's total imports
- Trade balance: ₹507 Cr (Surplus); surplus rank #628 of 12657 HSN codes
- Share of Sub-Chapter 6402: 69.09% of its exports; import side 84.85%
- Rank within Sub-Chapter 6402: #1 of 12 by export value; import-side #1

### Key metrics

- Export CAGR: 6.73% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #398 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +66.90% in FY 2022-23
- Contribution to Sub-Ch. 6402: 69.09% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 64029990

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 | 918.92 | 0.0402% | — | 37.65% | 1,203.79 | 0.0336% | — | 77.30% | −284.87 | #362 |
| FY 2019-20 | 865.82 | 0.0393% | −5.78% | 47.28% | 1,282.45 | 0.0383% | +6.53% | 78.16% | −416.63 | #382 |
| FY 2020-21 | 622.04 | 0.0289% | −28.16% | 47.35% | 780.13 | 0.0268% | −39.17% | 77.73% | −158.09 | #561 |
| FY 2021-22 | 875.73 | 0.0279% | +40.78% | 60.01% | 1,095.00 | 0.0240% | +40.36% | 79.37% | −219.27 | #516 |
| FY 2022-23 | 1,461.58 | 0.0404% | +66.90% | 68.58% | 1,661.96 | 0.0289% | +51.78% | 78.74% | −200.38 | #349 |
| FY 2023-24 | 1,145.87 | 0.0317% | −21.60% | 67.38% | 1,291.90 | 0.0230% | −22.27% | 79.91% | −146.03 | #444 |
| FY 2024-25 | 1,358.56 | 0.0369% | +18.56% | 69.09% | 851.42 | 0.0140% | −34.10% | 84.85% | +507.14 | #398 |

- CAGR (7-year): exports 6.73%/yr, imports -5.61%/yr (consistently Surplus)

## Key trade insights: HSN Code 64029990 export-import analysis

### Consistent export growth: 6.73% CAGR over 7 years

India's exports under HSN Code 64029990 have grown at a compound annual rate of 6.73% over 7 fiscal years, rising from ₹918.92 Crore in FY 2018-19 to ₹1,358.56 Crore in FY 2024-25.

### HSN Code 64029990 ranked #398 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 64029990 ranks #398 out of 12657 HSN codes by total export value. Within Sub-Chapter 6402, it ranks #1 of 12. By trade surplus, it ranks #628 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 64029990 exports

The strongest single-year export movement for HSN Code 64029990 was recorded in FY 2022-23, when exports surged by 66.90% over the prior year.

### India maintains a trade surplus of ₹507.14 Crore in HSN Code 64029990 goods

In FY 2024-25, India's exports of ₹1,358.56 Cr exceeded imports of ₹851.42 Cr, resulting in a trade surplus of ₹507.14 Crore — ranking #628 of 12657 by surplus magnitude.

### Import growth of -5.61% CAGR signals stable import dependency for Other footwear

India's imports under HSN Code 64029990 have grown at -5.61% CAGR, reaching ₹851.42 Crore in FY 2024-25.

### HSN Code 64029990 contributes 69.09% of Sub-Chapter 6402 exports — ranked #1

Among the 12 HSN codes under Sub-Chapter 6402, HSN Code 64029990 ranks #1 by export value — accounting for 69.09% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 84.85% share (rank #1).

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