---
title: "HSN Code for Leather Boots & Footwear Covering Ankle | HSN 64039110 GST Rate"
description: "Find HSN and GST Rates for 64039110 related to Leather Boots & Footwear Covering Ankle with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-64039110/"
---

# HSN Code 64039110: Leather Boots & Footwear Covering Ankle

- [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 : Covering the ankle : Leather boots and other footwear with rubber sole (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% |
| Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 64039110 ?

It includes Leather Sandals with Rubber Sole

### How should mixed supplies be billed when Leather Boots & Footwear Covering Ankle is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Leather Boots & Footwear Covering Ankle; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Leather Boots & Footwear Covering Ankle?

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

### Any common misclassification issue with Leather Boots & Footwear Covering Ankle?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Leather Boots & Footwear Covering Ankle?

Under HSN 64039110, Leather Boots & Footwear Covering Ankle attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Leather Boots & Footwear Covering Ankle?

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 64039110 (FY 2024-25)

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

- Exports: ₹1,561 Cr (+19.05% YoY) — 0.0424% of India's total exports
- Imports: ₹23 Cr (−20.08% YoY) — 0.0004% of India's total imports
- Trade balance: ₹1,538 Cr (Surplus); surplus rank #256 of 12657 HSN codes
- Share of Sub-Chapter 6403: 10.39% of its exports; import side 3.39%
- Rank within Sub-Chapter 6403: #5 of 32 by export value; import-side #4

### Key metrics

- Export CAGR: 0.39% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #355 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +25.24% in FY 2022-23
- Contribution to Sub-Ch. 6403: 10.39% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 64039110

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 | 1,525.26 | 0.0668% | — | 11.26% | 5.92 | 0.0002% | — | 0.98% | +1,519.34 | #211 |
| FY 2019-20 | 1,585.73 | 0.0720% | +3.96% | 12.36% | 13.92 | 0.0004% | +135.14% | 2.81% | +1,571.81 | #202 |
| FY 2020-21 | 1,242.75 | 0.0578% | −21.63% | 12.74% | 11.29 | 0.0004% | −18.89% | 4.31% | +1,231.46 | #279 |
| FY 2021-22 | 1,541.27 | 0.0491% | +24.02% | 11.47% | 17.78 | 0.0004% | +57.48% | 3.72% | +1,523.49 | #314 |
| FY 2022-23 | 1,930.22 | 0.0533% | +25.24% | 11.19% | 34.65 | 0.0006% | +94.88% | 4.35% | +1,895.57 | #264 |
| FY 2023-24 | 1,311.14 | 0.0362% | −32.07% | 8.75% | 29.09 | 0.0005% | −16.05% | 3.46% | +1,282.05 | #394 |
| FY 2024-25 | 1,560.96 | 0.0424% | +19.05% | 10.39% | 23.25 | 0.0004% | −20.08% | 3.39% | +1,537.71 | #355 |

- CAGR (7-year): exports 0.39%/yr, imports 25.61%/yr (consistently Surplus)

## Key trade insights: HSN Code 64039110 export-import analysis

### Consistent export growth: 0.39% CAGR over 7 years

India's exports under HSN Code 64039110 have grown at a compound annual rate of 0.39% over 7 fiscal years, rising from ₹1,525.26 Crore in FY 2018-19 to ₹1,560.96 Crore in FY 2024-25.

### HSN Code 64039110 ranked #355 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 64039110 ranks #355 out of 12657 HSN codes by total export value. Within Sub-Chapter 6403, it ranks #5 of 32. By trade surplus, it ranks #256 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 64039110 exports

The strongest single-year export movement for HSN Code 64039110 was recorded in FY 2022-23, when exports surged by 25.24% over the prior year.

### India maintains a trade surplus of ₹1,537.71 Crore in HSN Code 64039110 goods

In FY 2024-25, India's exports of ₹1,560.96 Cr exceeded imports of ₹23.25 Cr, resulting in a trade surplus of ₹1,537.71 Crore — ranking #256 of 12657 by surplus magnitude.

### Import growth of 25.61% CAGR signals rising demand for Leather Boots & Footwear Covering Ankle

India's imports under HSN Code 64039110 have grown at 25.61% CAGR, reaching ₹23.25 Crore in FY 2024-25.

### HSN Code 64039110 contributes 10.39% of Sub-Chapter 6403 exports — ranked #5

Among the 32 HSN codes under Sub-Chapter 6403, HSN Code 64039110 ranks #5 by export value — accounting for 10.39% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.39% share (rank #4).

## 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 (this hsn code) | ₹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 |