---
title: "HSN Code for Footwear: Outer Sole Other Material Synthetic Textile Upper | HSN 64032023 GST Rate"
description: "Find HSN and GST Rates for 64032023 related to Footwear: Outer Sole Other Material Synthetic Textile Upper with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-64032023/"
---

# HSN Code 64032023: Footwear: Outer Sole Other Material Synthetic Textile Upper

- [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 |
| --- | --- | --- | --- | --- |
| 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.1000 per pair) | 6% | 6% | 12% | 0% |
| 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 | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 64032023 ?

It includes Footwear: Outer Sole Rubber/Plastic Upper

### Does packaging or labelling change the GST for Footwear: Outer Sole Other Material 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.

### How much GST applies to Footwear: Outer Sole Other Material Synthetic Textile Upper?

Under HSN 64032023, Footwear: Outer Sole Other Material Synthetic Textile Upper attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Footwear: Outer Sole Other Material Synthetic Textile Upper is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Footwear: Outer Sole Other Material Synthetic Textile Upper; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Footwear: Outer Sole Other Material Synthetic Textile Upper?

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 Footwear: Outer Sole Other Material Synthetic Textile Upper?

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 64032023 (FY 2024-25)

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

- Exports: < ₹1 Crore (−29.91% YoY) — 0.0000% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #4595 of 12657 HSN codes
- Share of Sub-Chapter 6403: 0.01% of its exports; import side 0.00%
- Rank within Sub-Chapter 6403: #30 of 32 by export value

### Key metrics

- Export CAGR: -8.64% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8412 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +68.33% in FY 2021-22
- Contribution to Sub-Ch. 6403: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 64032023

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 | 1.41 | 0.0001% | — | 0.01% | < ₹1 Crore | 0.0000% | — | 0.04% | +1.17 | #7299 |
| FY 2019-20 | 1.26 | 0.0001% | −10.64% | 0.01% | < ₹1 Crore | 0.0000% | −70.83% | 0.01% | +1.19 | #7379 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −52.38% | 0.01% | < ₹1 Crore | 0.0000% | +357.14% | 0.12% | +0.28 | #8107 |
| FY 2021-22 | 1.01 | 0.0000% | +68.33% | 0.01% | < ₹1 Crore | 0.0000% | −84.38% | 0.01% | +0.96 | #7966 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −7.92% | 0.01% | Nil | 0.0000% | −100.00% | 0.00% | +0.93 | #8157 |
| FY 2023-24 | 1.17 | 0.0000% | +25.81% | 0.01% | Nil | 0.0000% | — | 0.00% | +1.17 | #8100 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −29.91% | 0.01% | Nil | 0.0000% | — | 0.00% | +0.82 | #8412 |

- CAGR (7-year): exports -8.64%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 64032023 export-import analysis

### Export decline: -8.64% CAGR over 7 years

India's exports under HSN Code 64032023 have declined at a compound annual rate of -8.64% over 7 fiscal years, falling from ₹1.41 Crore in FY 2018-19 to ₹0.82 Crore in FY 2024-25.

### HSN Code 64032023 ranked #8412 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 64032023 ranks #8412 out of 12657 HSN codes by total export value. Within Sub-Chapter 6403, it ranks #30 of 32. By trade surplus, it ranks #4595 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 64032023 exports

The strongest single-year export movement for HSN Code 64032023 was recorded in FY 2021-22, when exports surged by 68.33% over the prior year.

### India maintains a trade surplus of ₹0.82 Crore in HSN Code 64032023 goods

In FY 2024-25, India's exports of ₹0.82 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.82 Crore — ranking #4595 of 12657 by surplus magnitude.

### HSN Code 64032023 contributes 0.01% of Sub-Chapter 6403 exports — ranked #30

Among the 32 HSN codes under Sub-Chapter 6403, HSN Code 64032023 ranks #30 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## 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 |
| #30 | HSN Code 64032023: Footwear: Outer Sole Other Material Synthetic Textile Upper (this hsn code) | < ₹1 Crore |