---
title: "HSN Code for Leather Footwear with Outer Soles of Rubber/Plastic | HSN 64031910 GST Rate"
description: "Find HSN and GST Rates for 64031910 related to Leather Footwear with Outer Soles of Rubber/Plastic with BUSY Accounting - The reliable source for HSN and GST details in India."
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# HSN Code 64031910: Leather Footwear with Outer Soles of 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 6403: Leather footwear](https://busy.in/hsn/sub-chapter-6403/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Sports footwear : Other : With outer soles of leather (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% |
| Sports footwear : Other : With outer soles of leather | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 64031910 ?

It includes Footwear: Rubber Sole Textile Upper

### Do e‑way bill and e‑invoice apply for Leather Footwear with Outer Soles of Rubber/Plastic?

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.

### How should mixed supplies be billed when Leather Footwear with Outer Soles of 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 Soles of Rubber/Plastic; Nil for exempt items if applicable).

### How much GST applies to Leather Footwear with Outer Soles of Rubber/Plastic?

Under HSN 64031910, Leather Footwear with Outer Soles of Rubber/Plastic 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 Outer Soles of 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.

### Any common misclassification issue with Leather Footwear with Outer Soles of 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.

## India's trade performance: HSN Code 64031910 (FY 2024-25)

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

- Exports: ₹13 Cr (+0.94% YoY) — 0.0003% of India's total exports
- Imports: < ₹1 Crore (−33.33% YoY) — 0.0000% of India's total imports
- Trade balance: ₹13 Cr (Surplus); surplus rank #3161 of 12657 HSN codes
- Share of Sub-Chapter 6403: 0.09% of its exports; import side 0.01%
- Rank within Sub-Chapter 6403: #20 of 32 by export value; import-side #24

### Key metrics

- Export CAGR: -5.09% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5467 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +171.05% in FY 2022-23
- Contribution to Sub-Ch. 6403: 0.09% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 64031910

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. 6403 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6403 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 17.62 | 0.0008% | — | 0.13% | Nil | 0.0000% | — | 0.00% | +17.62 | #4267 |
| FY 2019-20 | 2.10 | 0.0001% | −88.08% | 0.02% | < ₹1 Crore | 0.0000% | — | 0.06% | +1.80 | #6874 |
| FY 2020-21 | 1.29 | 0.0001% | −38.57% | 0.01% | < ₹1 Crore | 0.0000% | −46.67% | 0.06% | +1.13 | #7425 |
| FY 2021-22 | 2.66 | 0.0001% | +106.20% | 0.02% | < ₹1 Crore | 0.0000% | +312.50% | 0.14% | +2.00 | #7018 |
| FY 2022-23 | 7.21 | 0.0002% | +171.05% | 0.04% | < ₹1 Crore | 0.0000% | −42.42% | 0.05% | +6.83 | #6042 |
| FY 2023-24 | 12.76 | 0.0004% | +76.98% | 0.09% | < ₹1 Crore | 0.0000% | −84.21% | 0.01% | +12.70 | #5398 |
| FY 2024-25 | 12.88 | 0.0003% | +0.94% | 0.09% | < ₹1 Crore | 0.0000% | −33.33% | 0.01% | +12.84 | #5467 |

- CAGR (7-year): exports -5.09%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 64031910 export-import analysis

### Export decline: -5.09% CAGR over 7 years

India's exports under HSN Code 64031910 have declined at a compound annual rate of -5.09% over 7 fiscal years, falling from ₹17.62 Crore in FY 2018-19 to ₹12.88 Crore in FY 2024-25.

### HSN Code 64031910 ranked #5467 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 64031910 ranks #5467 out of 12657 HSN codes by total export value. Within Sub-Chapter 6403, it ranks #20 of 32. By trade surplus, it ranks #3161 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 64031910 exports

The strongest single-year export movement for HSN Code 64031910 was recorded in FY 2022-23, when exports surged by 171.05% over the prior year.

### India maintains a trade surplus of ₹12.84 Crore in HSN Code 64031910 goods

In FY 2024-25, India's exports of ₹12.88 Cr exceeded imports of ₹0.04 Cr, resulting in a trade surplus of ₹12.84 Crore — ranking #3161 of 12657 by surplus magnitude.

### HSN Code 64031910 contributes 0.09% of Sub-Chapter 6403 exports — ranked #20

Among the 32 HSN codes under Sub-Chapter 6403, HSN Code 64031910 ranks #20 by export value — accounting for 0.09% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #24).

## Related HSN Codes in Sub-Chapter 6403

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 64031920: Leather Footwear with Outer Soles of Other Materials](https://busy.in/hsn/hsn-64031920/) | ₹2,668 Cr |
| #2 | [HSN Code 64039120: Leather Footwear Covering Ankle with Synthetic Soles](https://busy.in/hsn/hsn-64039120/) | ₹2,112 Cr |
| #3 | [HSN Code 64039190: Other Footwear Covering Ankle](https://busy.in/hsn/hsn-64039190/) | ₹2,013 Cr |
| #4 | [HSN Code 64039990: Other Footwear – Leather Sole Variants](https://busy.in/hsn/hsn-64039990/) | ₹1,913 Cr |
| #5 | [HSN Code 64039110: Leather Boots & Footwear Covering Ankle](https://busy.in/hsn/hsn-64039110/) | ₹1,561 Cr |
| #6 | [HSN Code 64035111: Footwear: Rubber Outer Sole with Textile Upper](https://busy.in/hsn/hsn-64035111/) | ₹1,318 Cr |
| #7 | [HSN Code 64034000: Footwear: Outer Sole Leather Upper with Leather Components](https://busy.in/hsn/hsn-64034000/) | ₹951 Cr |
| #8 | [HSN Code 64039920: Leather Sandals with Plastic or Synthetic Soles](https://busy.in/hsn/hsn-64039920/) | ₹715 Cr |
| #9 | [HSN Code 64039910: Leather Sandals with Rubber Sole](https://busy.in/hsn/hsn-64039910/) | ₹472 Cr |
| #10 | [HSN Code 64035112: Footwear: Rubber Outer Sole with Synthetic Textile Upper](https://busy.in/hsn/hsn-64035112/) | ₹458 Cr |
| #20 | HSN Code 64031910: Leather Footwear with Outer Soles of Rubber/Plastic (this hsn code) | ₹13 Cr |