--- title: "HSN Code for Footwear: Outer Sole Other Material Upper | HSN 64032090 GST Rate" description: "Find HSN and GST Rates for 64032090 related to Footwear: Outer Sole Other Material Upper with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-64032090/" --- # HSN Code 64032090: Footwear: Outer Sole Other Material 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 : Other (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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 64032090 ? It includes Footwear: Rubber Outer Sole with Synthetic Textile Upper ### Does packaging or labelling change the GST for Footwear: Outer Sole Other Material 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 Upper? Under HSN 64032090, Footwear: Outer Sole Other Material 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 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 Upper; Nil for exempt items if applicable). ### Any common misclassification issue with Footwear: Outer Sole Other Material Upper? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Footwear: Outer Sole Other Material 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 64032090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹19 Cr (+32.93% YoY) — 0.0005% of India's total exports - Imports: ₹2 Cr (−25.08% YoY) — 0.0000% of India's total imports - Trade balance: ₹17 Cr (Surplus); surplus rank #2959 of 12657 HSN codes - Share of Sub-Chapter 6403: 0.13% of its exports; import side 0.33% - Rank within Sub-Chapter 6403: #16 of 32 by export value; import-side #12 ### Key metrics - Export CAGR: 8.83% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4968 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +32.93% in FY 2024-25 - Contribution to Sub-Ch. 6403: 0.13% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 64032090 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 | 11.32 | 0.0005% | — | 0.08% | 3.50 | 0.0001% | — | 0.58% | +7.82 | #4853 | | FY 2019-20 | 10.95 | 0.0005% | −3.27% | 0.09% | 7.13 | 0.0002% | +103.71% | 1.44% | +3.82 | #4892 | | FY 2020-21 | 10.24 | 0.0005% | −6.48% | 0.10% | < ₹1 Crore | 0.0000% | −86.40% | 0.37% | +9.27 | #5041 | | FY 2021-22 | 11.66 | 0.0004% | +13.87% | 0.09% | 7.68 | 0.0002% | +691.75% | 1.61% | +3.98 | #5292 | | FY 2022-23 | 14.73 | 0.0004% | +26.33% | 0.09% | 4.22 | 0.0001% | −45.05% | 0.53% | +10.51 | #5100 | | FY 2023-24 | 14.15 | 0.0004% | −3.94% | 0.09% | 2.99 | 0.0001% | −29.15% | 0.36% | +11.16 | #5246 | | FY 2024-25 | 18.81 | 0.0005% | +32.93% | 0.13% | 2.24 | 0.0000% | −25.08% | 0.33% | +16.57 | #4968 | - CAGR (7-year): exports 8.83%/yr, imports -7.17%/yr (consistently Surplus) ## Key trade insights: HSN Code 64032090 export-import analysis ### Consistent export growth: 8.83% CAGR over 7 years India's exports under HSN Code 64032090 have grown at a compound annual rate of 8.83% over 7 fiscal years, rising from ₹11.32 Crore in FY 2018-19 to ₹18.81 Crore in FY 2024-25. ### HSN Code 64032090 ranked #4968 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 64032090 ranks #4968 out of 12657 HSN codes by total export value. Within Sub-Chapter 6403, it ranks #16 of 32. By trade surplus, it ranks #2959 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 64032090 exports The strongest single-year export movement for HSN Code 64032090 was recorded in FY 2024-25, when exports surged by 32.93% over the prior year. ### India maintains a trade surplus of ₹16.57 Crore in HSN Code 64032090 goods In FY 2024-25, India's exports of ₹18.81 Cr exceeded imports of ₹2.24 Cr, resulting in a trade surplus of ₹16.57 Crore — ranking #2959 of 12657 by surplus magnitude. ### Import growth of -7.17% CAGR signals stable import dependency for Footwear: Outer Sole Other Material Upper India's imports under HSN Code 64032090 have grown at -7.17% CAGR, reaching ₹2.24 Crore in FY 2024-25. ### HSN Code 64032090 contributes 0.13% of Sub-Chapter 6403 exports — ranked #16 Among the 32 HSN codes under Sub-Chapter 6403, HSN Code 64032090 ranks #16 by export value — accounting for 0.13% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.33% share (rank #12). ## 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 | | #16 | HSN Code 64032090: Footwear: Outer Sole Other Material Upper (this hsn code) | ₹19 Cr |