--- title: "HSN Code for Footwear: Outer Sole Rubber/Plastic Upper | HSN 64032040 GST Rate" description: "Find HSN and GST Rates for 64032040 related to Footwear: Outer Sole Rubber/Plastic Upper with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-64032040/" --- # HSN Code 64032040: Footwear: Outer Sole Rubber/Plastic 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 : Kolapuri chappals and similar footwear (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 : Kolapuri chappals and similar footwear | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 64032040 ? It includes Footwear: Rubber Outer Sole with Textile Upper ### How should mixed supplies be billed when Footwear: Outer Sole Rubber/Plastic 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 Rubber/Plastic Upper; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Footwear: Outer Sole Rubber/Plastic 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 Rubber/Plastic Upper? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Footwear: Outer Sole Rubber/Plastic 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 Rubber/Plastic Upper? Under HSN 64032040, Footwear: Outer Sole Rubber/Plastic 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 Rubber/Plastic 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 64032040 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (−81.24% YoY) — 0.0000% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹1 Cr (Surplus); surplus rank #4407 of 12657 HSN codes - Share of Sub-Chapter 6403: 0.01% of its exports; import side 0.00% - Rank within Sub-Chapter 6403: #27 of 32 by export value ### Key metrics - Export CAGR: -34.70% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8001 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +84.31% in FY 2023-24 - Contribution to Sub-Ch. 6403: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 64032040 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 | 16.76 | 0.0007% | — | 0.12% | Nil | 0.0000% | — | 0.00% | +16.76 | #4324 | | FY 2019-20 | 1.74 | 0.0001% | −89.62% | 0.01% | Nil | 0.0000% | — | 0.00% | +1.74 | #7078 | | FY 2020-21 | 2.70 | 0.0001% | +55.17% | 0.03% | Nil | 0.0000% | — | 0.00% | +2.70 | #6659 | | FY 2021-22 | 4.33 | 0.0001% | +60.37% | 0.03% | Nil | 0.0000% | — | 0.00% | +4.33 | #6536 | | FY 2022-23 | 3.76 | 0.0001% | −13.16% | 0.02% | < ₹1 Crore | 0.0000% | — | 0.00% | +3.75 | #6750 | | FY 2023-24 | 6.93 | 0.0002% | +84.31% | 0.05% | Nil | 0.0000% | −100.00% | 0.00% | +6.93 | #6177 | | FY 2024-25 | 1.30 | 0.0000% | −81.24% | 0.01% | Nil | 0.0000% | — | 0.00% | +1.30 | #8001 | - CAGR (7-year): exports -34.70%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 64032040 export-import analysis ### Export decline: -34.70% CAGR over 7 years India's exports under HSN Code 64032040 have declined at a compound annual rate of -34.70% over 7 fiscal years, falling from ₹16.76 Crore in FY 2018-19 to ₹1.30 Crore in FY 2024-25. ### HSN Code 64032040 ranked #8001 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 64032040 ranks #8001 out of 12657 HSN codes by total export value. Within Sub-Chapter 6403, it ranks #27 of 32. By trade surplus, it ranks #4407 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 64032040 exports The strongest single-year export movement for HSN Code 64032040 was recorded in FY 2023-24, when exports surged by 84.31% over the prior year. ### India maintains a trade surplus of ₹1.30 Crore in HSN Code 64032040 goods In FY 2024-25, India's exports of ₹1.30 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹1.30 Crore — ranking #4407 of 12657 by surplus magnitude. ### HSN Code 64032040 contributes 0.01% of Sub-Chapter 6403 exports — ranked #27 Among the 32 HSN codes under Sub-Chapter 6403, HSN Code 64032040 ranks #27 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 | | #27 | HSN Code 64032040: Footwear: Outer Sole Rubber/Plastic Upper (this hsn code) | ₹1 Cr |