--- title: "HSN Code for Footwear: Rubber Outer Sole with Textile Upper | HSN 64035111 GST Rate" description: "Find HSN and GST Rates for 64035111 related to Footwear: Rubber Outer Sole with Textile Upper with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-64035111/" --- # HSN Code 64035111: Footwear: Rubber Outer Sole with 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 | | --- | --- | --- | --- | --- | | Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% | | Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 64035111 ? It includes Footwear: Rubber Outer Sole with Other Textile Upper ### Does packaging or labelling change the GST for Footwear: Rubber Outer Sole with 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. ### Do e‑way bill and e‑invoice apply for Footwear: Rubber Outer Sole with 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. ### Any common misclassification issue with Footwear: Rubber Outer Sole with Textile Upper? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Footwear: Rubber Outer Sole with 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. ### How much GST applies to Footwear: Rubber Outer Sole with Textile Upper? Under HSN 64035111, Footwear: Rubber Outer Sole with Textile Upper attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 64035111 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,318 Cr (+7.87% YoY) — 0.0358% of India's total exports - Imports: < ₹1 Crore (−73.17% YoY) — 0.0000% of India's total imports - Trade balance: ₹1,317 Cr (Surplus); surplus rank #286 of 12657 HSN codes - Share of Sub-Chapter 6403: 8.77% of its exports; import side 0.05% - Rank within Sub-Chapter 6403: #6 of 32 by export value; import-side #17 ### Key metrics - Export CAGR: -9.28% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #411 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +48.91% in FY 2021-22 - Contribution to Sub-Ch. 6403: 8.77% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 64035111 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 | 2,364.31 | 0.1035% | — | 17.46% | < ₹1 Crore | 0.0000% | — | 0.14% | +2,363.45 | #128 | | FY 2019-20 | 1,465.62 | 0.0666% | −38.01% | 11.42% | 3.64 | 0.0001% | +323.26% | 0.74% | +1,461.98 | #222 | | FY 2020-21 | 717.62 | 0.0334% | −51.04% | 7.35% | < ₹1 Crore | 0.0000% | −77.20% | 0.32% | +716.79 | #496 | | FY 2021-22 | 1,068.59 | 0.0341% | +48.91% | 7.95% | < ₹1 Crore | 0.0000% | +16.87% | 0.20% | +1,067.62 | #440 | | FY 2022-23 | 1,524.65 | 0.0421% | +42.68% | 8.84% | < ₹1 Crore | 0.0000% | −75.26% | 0.03% | +1,524.41 | #332 | | FY 2023-24 | 1,221.68 | 0.0338% | −19.87% | 8.16% | 1.23 | 0.0000% | +412.50% | 0.15% | +1,220.45 | #414 | | FY 2024-25 | 1,317.81 | 0.0358% | +7.87% | 8.77% | < ₹1 Crore | 0.0000% | −73.17% | 0.05% | +1,317.48 | #411 | - CAGR (7-year): exports -9.28%/yr, imports -14.75%/yr (consistently Surplus) ## Key trade insights: HSN Code 64035111 export-import analysis ### Export decline: -9.28% CAGR over 7 years India's exports under HSN Code 64035111 have declined at a compound annual rate of -9.28% over 7 fiscal years, falling from ₹2,364.31 Crore in FY 2018-19 to ₹1,317.81 Crore in FY 2024-25. ### HSN Code 64035111 ranked #411 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 64035111 ranks #411 out of 12657 HSN codes by total export value. Within Sub-Chapter 6403, it ranks #6 of 32. By trade surplus, it ranks #286 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 64035111 exports The strongest single-year export movement for HSN Code 64035111 was recorded in FY 2021-22, when exports surged by 48.91% over the prior year. ### India maintains a trade surplus of ₹1,317.48 Crore in HSN Code 64035111 goods In FY 2024-25, India's exports of ₹1,317.81 Cr exceeded imports of ₹0.33 Cr, resulting in a trade surplus of ₹1,317.48 Crore — ranking #286 of 12657 by surplus magnitude. ### Import growth of -14.75% CAGR signals stable import dependency for Footwear: Rubber Outer Sole with Textile Upper India's imports under HSN Code 64035111 have grown at -14.75% CAGR, reaching ₹0.33 Crore in FY 2024-25. ### HSN Code 64035111 contributes 8.77% of Sub-Chapter 6403 exports — ranked #6 Among the 32 HSN codes under Sub-Chapter 6403, HSN Code 64035111 ranks #6 by export value — accounting for 8.77% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.05% share (rank #17). ## 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 (this hsn code) | ₹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 |