---
title: "HSN Code for Footwear: Outer Sole Leather Upper with Leather Components | HSN 64034000 GST Rate"
description: "Find HSN and GST Rates for 64034000 related to Footwear: Outer Sole Leather Upper with Leather Components with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-64034000/"
---

# HSN Code 64034000: Footwear: Outer Sole Leather Upper with Leather Components

- [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 |
| --- | --- | --- | --- | --- |
| Other footwear, incorporating a protective metal toe-cap (value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% |
| Other footwear, incorporating a protective metal toe-cap | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 64034000 ?

It includes Footwear: Rubber Outer Sole with Other Textile Upper

### Does packaging or labelling change the GST for Footwear: Outer Sole Leather Upper with Leather Components?

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.

### Do e‑way bill and e‑invoice apply for Footwear: Outer Sole Leather Upper with Leather Components?

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.

### How much GST applies to Footwear: Outer Sole Leather Upper with Leather Components?

Under HSN 64034000, Footwear: Outer Sole Leather Upper with Leather Components attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

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

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

## India's trade performance: HSN Code 64034000 (FY 2024-25)

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

- Exports: ₹951 Cr (+8.08% YoY) — 0.0258% of India's total exports
- Imports: ₹12 Cr (+83.25% YoY) — 0.0002% of India's total imports
- Trade balance: ₹940 Cr (Surplus); surplus rank #368 of 12657 HSN codes
- Share of Sub-Chapter 6403: 6.33% of its exports; import side 1.69%
- Rank within Sub-Chapter 6403: #7 of 32 by export value; import-side #6

### Key metrics

- Export CAGR: 6.98% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #553 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +25.14% in FY 2021-22
- Contribution to Sub-Ch. 6403: 6.33% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 64034000

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 | 634.78 | 0.0278% | — | 4.69% | 6.92 | 0.0002% | — | 1.14% | +627.86 | #518 |
| FY 2019-20 | 586.74 | 0.0267% | −7.57% | 4.57% | 22.55 | 0.0007% | +225.87% | 4.56% | +564.19 | #564 |
| FY 2020-21 | 642.33 | 0.0299% | +9.47% | 6.58% | 4.85 | 0.0002% | −78.49% | 1.85% | +637.48 | #540 |
| FY 2021-22 | 803.82 | 0.0256% | +25.14% | 5.98% | 4.38 | 0.0001% | −9.69% | 0.92% | +799.44 | #560 |
| FY 2022-23 | 832.87 | 0.0230% | +3.61% | 4.83% | 3.54 | 0.0001% | −19.18% | 0.44% | +829.33 | #590 |
| FY 2023-24 | 880.27 | 0.0243% | +5.69% | 5.88% | 6.33 | 0.0001% | +78.81% | 0.75% | +873.94 | #567 |
| FY 2024-25 | 951.38 | 0.0258% | +8.08% | 6.33% | 11.60 | 0.0002% | +83.25% | 1.69% | +939.78 | #553 |

- CAGR (7-year): exports 6.98%/yr, imports 8.99%/yr (consistently Surplus)

## Key trade insights: HSN Code 64034000 export-import analysis

### Consistent export growth: 6.98% CAGR over 7 years

India's exports under HSN Code 64034000 have grown at a compound annual rate of 6.98% over 7 fiscal years, rising from ₹634.78 Crore in FY 2018-19 to ₹951.38 Crore in FY 2024-25.

### HSN Code 64034000 ranked #553 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 64034000 ranks #553 out of 12657 HSN codes by total export value. Within Sub-Chapter 6403, it ranks #7 of 32. By trade surplus, it ranks #368 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 64034000 exports

The strongest single-year export movement for HSN Code 64034000 was recorded in FY 2021-22, when exports surged by 25.14% over the prior year.

### India maintains a trade surplus of ₹939.78 Crore in HSN Code 64034000 goods

In FY 2024-25, India's exports of ₹951.38 Cr exceeded imports of ₹11.60 Cr, resulting in a trade surplus of ₹939.78 Crore — ranking #368 of 12657 by surplus magnitude.

### Import growth of 8.99% CAGR signals stable import dependency for Footwear: Outer Sole Leather Upper with Leather Components

India's imports under HSN Code 64034000 have grown at 8.99% CAGR, reaching ₹11.60 Crore in FY 2024-25.

### HSN Code 64034000 contributes 6.33% of Sub-Chapter 6403 exports — ranked #7

Among the 32 HSN codes under Sub-Chapter 6403, HSN Code 64034000 ranks #7 by export value — accounting for 6.33% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.69% share (rank #6).

## 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 (this hsn code) | ₹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 |