---
title: "HSN Code for Footwear: Outer Sole Leather Upper | HSN 64032030 GST Rate"
description: "Find HSN and GST Rates for 64032030 related to Footwear: Outer Sole Leather Upper with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-64032030/"
---

# HSN Code 64032030: Footwear: Outer Sole Leather 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 : Of leather soles with embroidered uppers (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 : Of leather soles with embroidered uppers | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 64032030 ?

It includes Footwear: Outer Sole Leather Upper with Leather Components

### How should mixed supplies be billed when Footwear: Outer Sole Leather 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 Leather Upper; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Footwear: Outer Sole Leather 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.

### Any common misclassification issue with Footwear: Outer Sole Leather Upper?

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 Footwear: Outer Sole Leather Upper?

Under HSN 64032030, Footwear: Outer Sole Leather Upper attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Footwear: Outer Sole Leather Upper?

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

## India's trade performance: HSN Code 64032030 (FY 2024-25)

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

- Exports: < ₹1 Crore (−24.19% YoY) — 0.0000% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #4822 of 12657 HSN codes
- Share of Sub-Chapter 6403: 0.00% of its exports; import side 0.00%
- Rank within Sub-Chapter 6403: #31 of 32 by export value

### Key metrics

- Export CAGR: 19.67% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8867 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +285.71% in FY 2021-22
- Contribution to Sub-Ch. 6403: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 64032030

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 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.02% | +0.03 | #8947 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +56.25% | 0.00% | < ₹1 Crore | 0.0000% | −92.31% | 0.00% | +0.24 | #8687 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −16.00% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.21 | #8841 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +285.71% | 0.01% | Nil | 0.0000% | — | 0.00% | +0.81 | #8170 |
| FY 2022-23 | 1.11 | 0.0000% | +37.04% | 0.01% | Nil | 0.0000% | — | 0.00% | +1.11 | #8010 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −44.14% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.62 | #8630 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −24.19% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.47 | #8867 |

- CAGR (7-year): exports 19.67%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 64032030 export-import analysis

### Consistent export growth: 19.67% CAGR over 7 years

India's exports under HSN Code 64032030 have grown at a compound annual rate of 19.67% over 7 fiscal years, rising from ₹0.16 Crore in FY 2018-19 to ₹0.47 Crore in FY 2024-25.

### HSN Code 64032030 ranked #8867 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 64032030 ranks #8867 out of 12657 HSN codes by total export value. Within Sub-Chapter 6403, it ranks #31 of 32. By trade surplus, it ranks #4822 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 64032030 exports

The strongest single-year export movement for HSN Code 64032030 was recorded in FY 2021-22, when exports surged by 285.71% over the prior year.

### India maintains a trade surplus of ₹0.47 Crore in HSN Code 64032030 goods

In FY 2024-25, India's exports of ₹0.47 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.47 Crore — ranking #4822 of 12657 by surplus magnitude.

### HSN Code 64032030 contributes 0.00% of Sub-Chapter 6403 exports — ranked #31

Among the 32 HSN codes under Sub-Chapter 6403, HSN Code 64032030 ranks #31 by export value — accounting for 0.00% 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 |
| #31 | HSN Code 64032030: Footwear: Outer Sole Leather Upper (this hsn code) | < ₹1 Crore |