HSN Code 64031990 represents Other Leather-Upper Sports Footwear With Plastic or Composition Leather Soles under GST classification. This code helps businesses identify Other Leather-Upper Sports Footwear With Plastic or Composition Leather Soles correctly for billing, taxation, and trade. With HSN Code 64031990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Leather-Upper Sports Footwear With Plastic or Composition Leather Soles.
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HSN Code 64031990 relates to the following description.
Description of Goods
Sports footwear : Other : Other (sale value not exceeding Rs. 2,500 per pair)
Chapter
64 - Footwear, gaiters and the like; parts of such articles
Sub Chapter
6403 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Description of Goods
Sports footwear : Other : Other (sale value exceeding Rs. 2,500 per pair)
Chapter
64 - Footwear, gaiters and the like; parts of such articles
Sub Chapter
6403 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Other Leather-Upper Sports Footwear With Plastic or Composition Leather Soles does not include products with the following descriptions.
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots (sale value not exceeding Rs. 2,500 per pair)
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots (sale value exceeding Rs. 2,500 per pair)
Sports footwear : Other : With outer soles of leather (sale value not exceeding Rs. 2,500 per pair)
Sports footwear : Other : With outer soles of leather (sale value exceeding Rs. 2,500 per pair)
Sports footwear : Other : With outer soles of rubber (sale value not exceeding Rs. 2,500 per pair)
Sports footwear : Other : With outer soles of rubber (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For men (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For men (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For women (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For women (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For children (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For children (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : Other (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : Other (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For men (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For men (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For women (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For women (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For children (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For children (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : Others (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : Others (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Of leather soles with embroidered uppers (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Of leather soles with embroidered uppers (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Kolapuri chappals and similar footwear (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Kolapuri chappals and similar footwear (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap
Other footwear, incorporating a protective metal toe-cap (sale value not exceeding Rs. 2,500 per pair)
Other footwear, incorporating a protective metal toe-cap (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : Other (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : Other (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For men (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For men (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For women (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For women (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For children (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For children (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : Other (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : Other (sale value exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole (sale value not exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole (sale value exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole (sale value not exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole (sale value exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Other (sale value not exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Other (sale value exceeding Rs. 2,500 per pair)
Other footwear : Other : Leather sandals with rubber sole (sale value not exceeding Rs. 2,500 per pair)
Other footwear : Other : Leather sandals with rubber sole (sale value exceeding Rs. 2,500 per pair)
Other footwear : Other : Leather sandals with plastic or synthetic sole (sale value not exceeding Rs. 2,500 per pair)
Other footwear : Other : Leather sandals with plastic or synthetic sole (sale value exceeding Rs. 2,500 per pair)
Other footwear : Other : Other (sale value not exceeding Rs. 2,500 per pair)
Other footwear : Other : Other (sale value exceeding Rs. 2,500 per pair)
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots (sale value not exceeding Rs. 2,500 per pair)
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots (sale value exceeding Rs. 2,500 per pair)
Sports footwear : Other : With outer soles of leather (sale value not exceeding Rs. 2,500 per pair)
Sports footwear : Other : With outer soles of leather (sale value exceeding Rs. 2,500 per pair)
Sports footwear : Other : With outer soles of rubber (sale value not exceeding Rs. 2,500 per pair)
Sports footwear : Other : With outer soles of rubber (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For men (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For men (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For women (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For women (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For children (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For children (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : Other (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : Other (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For men (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For men (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For women (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For women (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For children (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For children (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : Others (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : Others (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Of leather soles with embroidered uppers (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Of leather soles with embroidered uppers (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Kolapuri chappals and similar footwear (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Kolapuri chappals and similar footwear (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap
Other footwear, incorporating a protective metal toe-cap (sale value not exceeding Rs. 2,500 per pair)
Other footwear, incorporating a protective metal toe-cap (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : Other (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : Other (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For men (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For men (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For women (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For women (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For children (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For children (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : Other (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : Other (sale value exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole (sale value not exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole (sale value exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole (sale value not exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole (sale value exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Other (sale value not exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Other (sale value exceeding Rs. 2,500 per pair)
Other footwear : Other : Leather sandals with rubber sole (sale value not exceeding Rs. 2,500 per pair)
Other footwear : Other : Leather sandals with rubber sole (sale value exceeding Rs. 2,500 per pair)
Other footwear : Other : Leather sandals with plastic or synthetic sole (sale value not exceeding Rs. 2,500 per pair)
Other footwear : Other : Leather sandals with plastic or synthetic sole (sale value exceeding Rs. 2,500 per pair)
Other footwear : Other : Other (sale value not exceeding Rs. 2,500 per pair)
Other footwear : Other : Other (sale value exceeding Rs. 2,500 per pair)
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India’s Exports
FY 2025-26₹64 Cr
0.0016% of India’s total exports
India’s Imports
FY 2025-26₹3 Cr
0.0001% of India’s total imports
Trade Balance
FY 2025-26₹61 Cr
Surplus rank #2068 of 12872 HSN codes
% of Sub-Chapter 6403
FY 2025-260.43%
Share of Sub-Chapter 6403’s total exports in FY 2025-26
Import side: 0.45% of Sub-Chapter 6403’s imports
Rank Within Sub-Chapter 6403
FY 2025-26#14 of 32
Position by export value among HSN codes in Sub-Chapter 6403
Import-side rank: #8 of 32
At a glance
−34.73%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#3428
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+131.28%
Peak Growth Year
FY 2023-24 · strongest single-year move
0.43%
Contribution to Sub-Ch. 6403
Share of Sub-Chapter 6403 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+1,197.59
Exports
1,270.56 ₹ Cr
0.0556% share
— YoY
9.38% of Sub-Ch. 6403
Imports
72.97 ₹ Cr
0.0020% share
— YoY
12.06% of Sub-Ch. 6403
Balance
+884.24
Exports
913.40 ₹ Cr
0.0415% share
−28.11% YoY
7.12% of Sub-Ch. 6403
Imports
29.16 ₹ Cr
0.0009% share
−60.04% YoY
5.90% of Sub-Ch. 6403
Balance
+50.33
Exports
61.05 ₹ Cr
0.0028% share
−93.32% YoY
0.63% of Sub-Ch. 6403
Imports
10.72 ₹ Cr
0.0004% share
−63.24% YoY
4.09% of Sub-Ch. 6403
Balance
+15.45
Exports
36.49 ₹ Cr
0.0012% share
−40.23% YoY
0.27% of Sub-Ch. 6403
Imports
21.04 ₹ Cr
0.0005% share
+96.27% YoY
4.40% of Sub-Ch. 6403
Balance
−3.73
Exports
30.37 ₹ Cr
0.0008% share
−16.77% YoY
0.18% of Sub-Ch. 6403
Imports
34.10 ₹ Cr
0.0006% share
+62.07% YoY
4.28% of Sub-Ch. 6403
Balance
+49.15
Exports
70.24 ₹ Cr
0.0019% share
+131.28% YoY
0.47% of Sub-Ch. 6403
Imports
21.09 ₹ Cr
0.0004% share
−38.15% YoY
2.51% of Sub-Ch. 6403
Balance
+52.46
Exports
68.99 ₹ Cr
0.0019% share
−1.78% YoY
0.46% of Sub-Ch. 6403
Imports
16.53 ₹ Cr
0.0003% share
−21.62% YoY
2.41% of Sub-Ch. 6403
Balance
+60.71
Exports
64.15 ₹ Cr
0.0016% share
−7.02% YoY
0.43% of Sub-Ch. 6403
Imports
3.44 ₹ Cr
0.0001% share
−79.19% YoY
0.45% of Sub-Ch. 6403
CAGR · 8-Year
Exports
−34.73% /yr
Imports
−35.36% /yr
reference, FY 2025-26
Export
₹14,933.98 Cr
Import
₹762.10 Cr
Trade Balance
+14,171.88
India's exports under HSN Code 64031990 have declined at a compound annual rate of −34.73% over 8 fiscal years, falling from ₹1,270.56 Crore in FY 2018-19 to ₹64.15 Crore in FY 2025-26.
In FY 2025-26, HSN Code 64031990 ranks #3428 out of 12872 HSN codes by total export value. Within Sub-Chapter 6403, it ranks #14 of 32. By trade surplus, it ranks #2068 of 12872.
The strongest single-year export movement for HSN Code 64031990 was recorded in FY 2023-24, when exports surged by 131.28% over the prior year.
In FY 2025-26, India's exports of ₹64.15 Cr exceeded imports of ₹3.44 Cr, resulting in a trade surplus of ₹60.71 Crore — ranking #2068 of 12872 by surplus magnitude.
India's imports under HSN Code 64031990 have grown at −35.36% CAGR, reaching ₹3.44 Crore in FY 2025-26.
Among the 32 HSN codes under Sub-Chapter 6403, HSN Code 64031990 ranks #14 by export value — accounting for 0.43% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.45% share (rank #8).
Clear answers to common queries about HSN Code 64031990 and GST compliance.
It includes Footwear: Rubber Sole Synthetic Textile Upper
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.
Under HSN 64031990, Other Leather-Upper Sports Footwear With Plastic or Composition Leather Soles attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.