--- title: "HSN Code for Footwear: Rubber Outer Sole with Synthetic Textile Upper | HSN 64035112 GST Rate" description: "Find HSN and GST Rates for 64035112 related to Footwear: Rubber Outer Sole with Synthetic Textile Upper with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-64035112/" --- # HSN Code 64035112: Footwear: Rubber Outer Sole with Synthetic 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 women (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 women | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 64035112 ? It includes Footwear: Other Outer Sole Combinations with Textile Upper ### Does packaging or labelling change the GST for Footwear: Rubber Outer Sole with Synthetic 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. ### How much GST applies to Footwear: Rubber Outer Sole with Synthetic Textile Upper? Under HSN 64035112, Footwear: Rubber Outer Sole with Synthetic Textile Upper attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Footwear: Rubber Outer Sole with Synthetic 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. ### Do e‑way bill and e‑invoice apply for Footwear: Rubber Outer Sole with Synthetic 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. ### Can we claim ITC on inputs used to trade Footwear: Rubber Outer Sole with Synthetic 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 should mixed supplies be billed when Footwear: Rubber Outer Sole with Synthetic Textile Upper is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Footwear: Rubber Outer Sole with Synthetic Textile Upper; Nil for exempt items if applicable). ## India's trade performance: HSN Code 64035112 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹458 Cr (−39.89% YoY) — 0.0124% of India's total exports - Imports: ₹1 Cr (+48.31% YoY) — 0.0000% of India's total imports - Trade balance: ₹456 Cr (Surplus); surplus rank #691 of 12657 HSN codes - Share of Sub-Chapter 6403: 3.05% of its exports; import side 0.19% - Rank within Sub-Chapter 6403: #10 of 32 by export value; import-side #14 ### Key metrics - Export CAGR: 6.31% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1081 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +169.25% in FY 2023-24 - Contribution to Sub-Ch. 6403: 3.05% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 64035112 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 | 316.96 | 0.0139% | — | 2.34% | < ₹1 Crore | 0.0000% | — | 0.08% | +316.50 | #947 | | FY 2019-20 | 222.49 | 0.0101% | −29.81% | 1.73% | < ₹1 Crore | 0.0000% | +39.13% | 0.13% | +221.85 | #1231 | | FY 2020-21 | 188.77 | 0.0088% | −15.16% | 1.93% | < ₹1 Crore | 0.0000% | −25.00% | 0.18% | +188.29 | #1425 | | FY 2021-22 | 162.01 | 0.0052% | −14.18% | 1.21% | 1.06 | 0.0000% | +120.83% | 0.22% | +160.95 | #1855 | | FY 2022-23 | 282.78 | 0.0078% | +74.54% | 1.64% | < ₹1 Crore | 0.0000% | −19.81% | 0.11% | +281.93 | #1384 | | FY 2023-24 | 761.38 | 0.0210% | +169.25% | 5.08% | < ₹1 Crore | 0.0000% | +4.71% | 0.11% | +760.49 | #646 | | FY 2024-25 | 457.67 | 0.0124% | −39.89% | 3.05% | 1.32 | 0.0000% | +48.31% | 0.19% | +456.35 | #1081 | - CAGR (7-year): exports 6.31%/yr, imports 19.21%/yr (consistently Surplus) ## Key trade insights: HSN Code 64035112 export-import analysis ### Consistent export growth: 6.31% CAGR over 7 years India's exports under HSN Code 64035112 have grown at a compound annual rate of 6.31% over 7 fiscal years, rising from ₹316.96 Crore in FY 2018-19 to ₹457.67 Crore in FY 2024-25. ### HSN Code 64035112 ranked #1081 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 64035112 ranks #1081 out of 12657 HSN codes by total export value. Within Sub-Chapter 6403, it ranks #10 of 32. By trade surplus, it ranks #691 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 64035112 exports The strongest single-year export movement for HSN Code 64035112 was recorded in FY 2023-24, when exports surged by 169.25% over the prior year. ### India maintains a trade surplus of ₹456.35 Crore in HSN Code 64035112 goods In FY 2024-25, India's exports of ₹457.67 Cr exceeded imports of ₹1.32 Cr, resulting in a trade surplus of ₹456.35 Crore — ranking #691 of 12657 by surplus magnitude. ### Import growth of 19.21% CAGR signals rising demand for Footwear: Rubber Outer Sole with Synthetic Textile Upper India's imports under HSN Code 64035112 have grown at 19.21% CAGR, reaching ₹1.32 Crore in FY 2024-25. ### HSN Code 64035112 contributes 3.05% of Sub-Chapter 6403 exports — ranked #10 Among the 32 HSN codes under Sub-Chapter 6403, HSN Code 64035112 ranks #10 by export value — accounting for 3.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.19% share (rank #14). ## 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 (this hsn code) | ₹458 Cr |