---
title: "HSN Code for Other Leather Footwear | HSN 64031990 GST Rate"
description: "Find HSN and GST Rates for 64031990 related to Other Leather Footwear with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-64031990/"
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# HSN Code 64031990: Other Leather 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 6403: Leather footwear](https://busy.in/hsn/sub-chapter-6403/)

## 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 64031990 ?

It includes Footwear: Rubber Sole Synthetic Textile Upper

### Does packaging or labelling change the GST for Other Leather Footwear?

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.

### How much GST applies to Other Leather Footwear?

Under HSN 64031990, Other Leather Footwear attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

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

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

### Do e‑way bill and e‑invoice apply for Other Leather 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 64031990 (FY 2024-25)

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

- Exports: ₹69 Cr (−1.78% YoY) — 0.0019% of India's total exports
- Imports: ₹17 Cr (−21.62% YoY) — 0.0003% of India's total imports
- Trade balance: ₹52 Cr (Surplus); surplus rank #2112 of 12657 HSN codes
- Share of Sub-Chapter 6403: 0.46% of its exports; import side 2.41%
- Rank within Sub-Chapter 6403: #14 of 32 by export value; import-side #5

### Key metrics

- Export CAGR: -38.46% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3175 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +131.28% in FY 2023-24
- Contribution to Sub-Ch. 6403: 0.46% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 64031990

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 | 1,270.56 | 0.0556% | — | 9.38% | 72.97 | 0.0020% | — | 12.06% | +1,197.59 | #259 |
| FY 2019-20 | 913.40 | 0.0415% | −28.11% | 7.12% | 29.16 | 0.0009% | −60.04% | 5.90% | +884.24 | #359 |
| FY 2020-21 | 61.05 | 0.0028% | −93.32% | 0.63% | 10.72 | 0.0004% | −63.24% | 4.09% | +50.33 | #2653 |
| FY 2021-22 | 36.49 | 0.0012% | −40.23% | 0.27% | 21.04 | 0.0005% | +96.27% | 4.40% | +15.45 | #3801 |
| FY 2022-23 | 30.37 | 0.0008% | −16.77% | 0.18% | 34.10 | 0.0006% | +62.07% | 4.28% | −3.73 | #4156 |
| FY 2023-24 | 70.24 | 0.0019% | +131.28% | 0.47% | 21.09 | 0.0004% | −38.15% | 2.51% | +49.15 | #3071 |
| FY 2024-25 | 68.99 | 0.0019% | −1.78% | 0.46% | 16.53 | 0.0003% | −21.62% | 2.41% | +52.46 | #3175 |

- CAGR (7-year): exports -38.46%/yr, imports -21.92%/yr (consistently Surplus)

## Key trade insights: HSN Code 64031990 export-import analysis

### Export decline: -38.46% CAGR over 7 years

India's exports under HSN Code 64031990 have declined at a compound annual rate of -38.46% over 7 fiscal years, falling from ₹1,270.56 Crore in FY 2018-19 to ₹68.99 Crore in FY 2024-25.

### HSN Code 64031990 ranked #3175 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 64031990 ranks #3175 out of 12657 HSN codes by total export value. Within Sub-Chapter 6403, it ranks #14 of 32. By trade surplus, it ranks #2112 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 64031990 exports

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.

### India maintains a trade surplus of ₹52.46 Crore in HSN Code 64031990 goods

In FY 2024-25, India's exports of ₹68.99 Cr exceeded imports of ₹16.53 Cr, resulting in a trade surplus of ₹52.46 Crore — ranking #2112 of 12657 by surplus magnitude.

### Import growth of -21.92% CAGR signals stable import dependency for Other Leather Footwear

India's imports under HSN Code 64031990 have grown at -21.92% CAGR, reaching ₹16.53 Crore in FY 2024-25.

### HSN Code 64031990 contributes 0.46% of Sub-Chapter 6403 exports — ranked #14

Among the 32 HSN codes under Sub-Chapter 6403, HSN Code 64031990 ranks #14 by export value — accounting for 0.46% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.41% share (rank #5).

## 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 |
| #14 | HSN Code 64031990: Other Leather Footwear (this hsn code) | ₹69 Cr |