---
title: "HSN Code for Footwear: Rubber Outer Sole with Other Textile Upper | HSN 64035119 GST Rate"
description: "Find HSN and GST Rates for 64035119 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-64035119/"
---

# HSN Code 64035119: 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 : Other (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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 64035119 ?

It includes Women's Footwear with Leather Soles

### 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).

### 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 64035119, Footwear: Rubber Outer Sole with Other 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 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.

### Do e‑way bill and e‑invoice apply for Footwear: Rubber Outer Sole with Other 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.

## India's trade performance: HSN Code 64035119 (FY 2024-25)

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

- Exports: ₹12 Cr (+14.07% YoY) — 0.0003% of India's total exports
- Imports: ₹4 Cr (−42.16% YoY) — 0.0001% of India's total imports
- Trade balance: ₹8 Cr (Surplus); surplus rank #3434 of 12657 HSN codes
- Share of Sub-Chapter 6403: 0.08% of its exports; import side 0.54%
- Rank within Sub-Chapter 6403: #21 of 32 by export value; import-side #9

### Key metrics

- Export CAGR: 42.39% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5569 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +266.47% in FY 2022-23
- Contribution to Sub-Ch. 6403: 0.08% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 64035119

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 | 1.44 | 0.0001% | — | 0.01% | 1.39 | 0.0000% | — | 0.23% | +0.05 | #7282 |
| FY 2019-20 | 1.12 | 0.0001% | −22.22% | 0.01% | 1.88 | 0.0001% | +35.25% | 0.38% | −0.76 | #7491 |
| FY 2020-21 | 2.34 | 0.0001% | +108.93% | 0.02% | 1.20 | 0.0000% | −36.17% | 0.46% | +1.14 | #6801 |
| FY 2021-22 | 3.37 | 0.0001% | +44.02% | 0.03% | < ₹1 Crore | 0.0000% | −19.17% | 0.20% | +2.40 | #6791 |
| FY 2022-23 | 12.35 | 0.0003% | +266.47% | 0.07% | 1.58 | 0.0000% | +62.89% | 0.20% | +10.77 | #5351 |
| FY 2023-24 | 10.52 | 0.0003% | −14.82% | 0.07% | 6.38 | 0.0001% | +303.80% | 0.76% | +4.14 | #5671 |
| FY 2024-25 | 12.00 | 0.0003% | +14.07% | 0.08% | 3.69 | 0.0001% | −42.16% | 0.54% | +8.31 | #5569 |

- CAGR (7-year): exports 42.39%/yr, imports 17.67%/yr (consistently Surplus)

## Key trade insights: HSN Code 64035119 export-import analysis

### Consistent export growth: 42.39% CAGR over 7 years

India's exports under HSN Code 64035119 have grown at a compound annual rate of 42.39% over 7 fiscal years, rising from ₹1.44 Crore in FY 2018-19 to ₹12.00 Crore in FY 2024-25.

### HSN Code 64035119 ranked #5569 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 64035119 ranks #5569 out of 12657 HSN codes by total export value. Within Sub-Chapter 6403, it ranks #21 of 32. By trade surplus, it ranks #3434 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 64035119 exports

The strongest single-year export movement for HSN Code 64035119 was recorded in FY 2022-23, when exports surged by 266.47% over the prior year.

### India maintains a trade surplus of ₹8.31 Crore in HSN Code 64035119 goods

In FY 2024-25, India's exports of ₹12.00 Cr exceeded imports of ₹3.69 Cr, resulting in a trade surplus of ₹8.31 Crore — ranking #3434 of 12657 by surplus magnitude.

### Import growth of 17.67% CAGR signals rising demand for Footwear: Rubber Outer Sole with Other Textile Upper

India's imports under HSN Code 64035119 have grown at 17.67% CAGR, reaching ₹3.69 Crore in FY 2024-25.

### HSN Code 64035119 contributes 0.08% of Sub-Chapter 6403 exports — ranked #21

Among the 32 HSN codes under Sub-Chapter 6403, HSN Code 64035119 ranks #21 by export value — accounting for 0.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.54% share (rank #9).

## 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 |
| #21 | HSN Code 64035119: Footwear: Rubber Outer Sole with Other Textile Upper (this hsn code) | ₹12 Cr |