---
title: "HSN Code for Women's Footwear with Leather Soles | HSN 64035920 GST Rate"
description: "Find HSN and GST Rates for 64035920 related to Women's Footwear with Leather Soles with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-64035920/"
---

# HSN Code 64035920: Women's Footwear with Leather Soles

- [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 : Other : For women (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% |
| Other footwear, with outer soles of leather : Other : For women | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 64035920 ?

It includes Leather Boots & Footwear Covering Ankle

### How much GST applies to Women's Footwear with Leather Soles?

Under HSN 64035920, Women's Footwear with Leather Soles attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Women's Footwear with Leather Soles?

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.

### Any common misclassification issue with Women's Footwear with Leather Soles?

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 Women's Footwear with Leather Soles?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Women's Footwear with Leather Soles?

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 64035920 (FY 2024-25)

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

- Exports: ₹167 Cr (−50.31% YoY) — 0.0045% of India's total exports
- Imports: ₹2 Cr (−48.94% YoY) — 0.0000% of India's total imports
- Trade balance: ₹165 Cr (Surplus); surplus rank #1274 of 12657 HSN codes
- Share of Sub-Chapter 6403: 1.11% of its exports; import side 0.24%
- Rank within Sub-Chapter 6403: #13 of 32 by export value; import-side #13

### Key metrics

- Export CAGR: 25.16% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2042 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +662.30% in FY 2023-24
- Contribution to Sub-Ch. 6403: 1.11% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 64035920

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 | 43.38 | 0.0019% | — | 0.32% | 5.74 | 0.0002% | — | 0.95% | +37.64 | #3078 |
| FY 2019-20 | 61.11 | 0.0028% | +40.87% | 0.48% | 5.02 | 0.0001% | −12.54% | 1.02% | +56.09 | #2616 |
| FY 2020-21 | 67.02 | 0.0031% | +9.67% | 0.69% | 2.60 | 0.0001% | −48.21% | 0.99% | +64.42 | #2538 |
| FY 2021-22 | 43.81 | 0.0014% | −34.63% | 0.33% | 5.82 | 0.0001% | +123.85% | 1.22% | +37.99 | #3546 |
| FY 2022-23 | 44.03 | 0.0012% | +0.50% | 0.26% | 9.75 | 0.0002% | +67.53% | 1.22% | +34.28 | #3651 |
| FY 2023-24 | 335.64 | 0.0093% | +662.30% | 2.24% | 3.29 | 0.0001% | −66.26% | 0.39% | +332.35 | #1290 |
| FY 2024-25 | 166.79 | 0.0045% | −50.31% | 1.11% | 1.68 | 0.0000% | −48.94% | 0.24% | +165.11 | #2042 |

- CAGR (7-year): exports 25.16%/yr, imports -18.52%/yr (consistently Surplus)

## Key trade insights: HSN Code 64035920 export-import analysis

### Consistent export growth: 25.16% CAGR over 7 years

India's exports under HSN Code 64035920 have grown at a compound annual rate of 25.16% over 7 fiscal years, rising from ₹43.38 Crore in FY 2018-19 to ₹166.79 Crore in FY 2024-25.

### HSN Code 64035920 ranked #2042 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 64035920 ranks #2042 out of 12657 HSN codes by total export value. Within Sub-Chapter 6403, it ranks #13 of 32. By trade surplus, it ranks #1274 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 64035920 exports

The strongest single-year export movement for HSN Code 64035920 was recorded in FY 2023-24, when exports surged by 662.30% over the prior year.

### India maintains a trade surplus of ₹165.11 Crore in HSN Code 64035920 goods

In FY 2024-25, India's exports of ₹166.79 Cr exceeded imports of ₹1.68 Cr, resulting in a trade surplus of ₹165.11 Crore — ranking #1274 of 12657 by surplus magnitude.

### Import growth of -18.52% CAGR signals stable import dependency for Women's Footwear with Leather Soles

India's imports under HSN Code 64035920 have grown at -18.52% CAGR, reaching ₹1.68 Crore in FY 2024-25.

### HSN Code 64035920 contributes 1.11% of Sub-Chapter 6403 exports — ranked #13

Among the 32 HSN codes under Sub-Chapter 6403, HSN Code 64035920 ranks #13 by export value — accounting for 1.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.24% share (rank #13).

## 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 |
| #13 | HSN Code 64035920: Women's Footwear with Leather Soles (this hsn code) | ₹167 Cr |