---
title: "HSN Code for Footwear: Rubber Outer Sole with Other Textile Upper | HSN 64035113 GST Rate"
description: "Find HSN and GST Rates for 64035113 related to Footwear: Rubber Outer Sole with Other Textile Upper with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-64035113/"
---

# HSN Code 64035113: Footwear: Rubber Outer Sole with Other 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 children (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 children | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 64035113 ?

It includes Men's Footwear with Leather Soles

### Can we claim ITC on inputs used to trade Footwear: Rubber Outer Sole with Other 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.

### Does packaging or labelling change the GST for Footwear: Rubber Outer Sole with Other 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 Other Textile Upper?

Under HSN 64035113, Footwear: Rubber Outer Sole with Other Textile Upper attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

### Any common misclassification issue with Footwear: Rubber Outer Sole with Other 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.

## India's trade performance: HSN Code 64035113 (FY 2024-25)

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

- Exports: ₹207 Cr (−6.03% YoY) — 0.0056% of India's total exports
- Imports: < ₹1 Crore — 0.0000% of India's total imports
- Trade balance: ₹207 Cr (Surplus); surplus rank #1126 of 12657 HSN codes
- Share of Sub-Chapter 6403: 1.38% of its exports; import side 0.00%
- Rank within Sub-Chapter 6403: #12 of 32 by export value; import-side #27

### Key metrics

- Export CAGR: -3.79% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1805 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +36.51% in FY 2021-22
- Contribution to Sub-Ch. 6403: 1.38% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 64035113

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 | 260.67 | 0.0114% | — | 1.93% | < ₹1 Crore | 0.0000% | — | 0.01% | +260.64 | #1097 |
| FY 2019-20 | 157.98 | 0.0072% | −39.39% | 1.23% | < ₹1 Crore | 0.0000% | +400.00% | 0.03% | +157.83 | #1537 |
| FY 2020-21 | 150.14 | 0.0070% | −4.96% | 1.54% | < ₹1 Crore | 0.0000% | −93.33% | 0.00% | +150.13 | #1654 |
| FY 2021-22 | 204.96 | 0.0065% | +36.51% | 1.53% | Nil | 0.0000% | −100.00% | 0.00% | +204.96 | #1625 |
| FY 2022-23 | 245.59 | 0.0068% | +19.82% | 1.42% | Nil | 0.0000% | — | 0.00% | +245.59 | #1521 |
| FY 2023-24 | 219.94 | 0.0061% | −10.44% | 1.47% | Nil | 0.0000% | — | 0.00% | +219.94 | #1677 |
| FY 2024-25 | 206.68 | 0.0056% | −6.03% | 1.38% | < ₹1 Crore | 0.0000% | — | 0.00% | +206.67 | #1805 |

- CAGR (7-year): exports -3.79%/yr, imports -16.73%/yr (consistently Surplus)

## Key trade insights: HSN Code 64035113 export-import analysis

### Export decline: -3.79% CAGR over 7 years

India's exports under HSN Code 64035113 have declined at a compound annual rate of -3.79% over 7 fiscal years, falling from ₹260.67 Crore in FY 2018-19 to ₹206.68 Crore in FY 2024-25.

### HSN Code 64035113 ranked #1805 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 64035113 ranks #1805 out of 12657 HSN codes by total export value. Within Sub-Chapter 6403, it ranks #12 of 32. By trade surplus, it ranks #1126 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 64035113 exports

The strongest single-year export movement for HSN Code 64035113 was recorded in FY 2021-22, when exports surged by 36.51% over the prior year.

### India maintains a trade surplus of ₹206.67 Crore in HSN Code 64035113 goods

In FY 2024-25, India's exports of ₹206.68 Cr exceeded imports of ₹0.01 Cr, resulting in a trade surplus of ₹206.67 Crore — ranking #1126 of 12657 by surplus magnitude.

### Import growth of -16.73% CAGR signals stable import dependency for Footwear: Rubber Outer Sole with Other Textile Upper

India's imports under HSN Code 64035113 have grown at -16.73% CAGR, reaching ₹0.01 Crore in FY 2024-25.

### HSN Code 64035113 contributes 1.38% of Sub-Chapter 6403 exports — ranked #12

Among the 32 HSN codes under Sub-Chapter 6403, HSN Code 64035113 ranks #12 by export value — accounting for 1.38% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #27).

## 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 |
| #12 | HSN Code 64035113: Footwear: Rubber Outer Sole with Other Textile Upper (this hsn code) | ₹207 Cr |