--- title: "HSN Code for Leather Footwear Covering Ankle with Synthetic Soles | HSN 64039120 GST Rate" description: "Find HSN and GST Rates for 64039120 related to Leather Footwear Covering Ankle with Synthetic Soles with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-64039120/" --- # HSN Code 64039120: Leather Footwear Covering Ankle with Synthetic 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 : Covering the ankle : Leather footwear with plastic and synthetic sole (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% | | Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 64039120 ? It includes Leather Sandals with Plastic or Synthetic Soles ### Does packaging or labelling change the GST for Leather Footwear Covering Ankle with Synthetic 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. ### Can we claim ITC on inputs used to trade Leather Footwear Covering Ankle with Synthetic Soles? 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 Footwear Covering Ankle with Synthetic Soles? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Leather Footwear Covering Ankle with Synthetic Soles is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Leather Footwear Covering Ankle with Synthetic Soles; Nil for exempt items if applicable). ### How much GST applies to Leather Footwear Covering Ankle with Synthetic Soles? Under HSN 64039120, Leather Footwear Covering Ankle with Synthetic Soles attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Leather Footwear Covering Ankle with Synthetic 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 64039120 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2,112 Cr (+52.47% YoY) — 0.0574% of India's total exports - Imports: ₹3 Cr (−53.87% YoY) — 0.0000% of India's total imports - Trade balance: ₹2,110 Cr (Surplus); surplus rank #175 of 12657 HSN codes - Share of Sub-Chapter 6403: 14.06% of its exports; import side 0.43% - Rank within Sub-Chapter 6403: #2 of 32 by export value; import-side #10 ### Key metrics - Export CAGR: 5.75% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #253 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +52.47% in FY 2024-25 - Contribution to Sub-Ch. 6403: 14.06% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 64039120 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 | 1,510.55 | 0.0661% | — | 11.15% | 1.12 | 0.0000% | — | 0.19% | +1,509.43 | #216 | | FY 2019-20 | 1,423.08 | 0.0646% | −5.79% | 11.09% | 9.93 | 0.0003% | +786.61% | 2.01% | +1,413.15 | #229 | | FY 2020-21 | 1,017.67 | 0.0473% | −28.49% | 10.43% | 2.82 | 0.0001% | −71.60% | 1.08% | +1,014.85 | #350 | | FY 2021-22 | 1,202.59 | 0.0383% | +18.17% | 8.95% | 1.46 | 0.0000% | −48.23% | 0.31% | +1,201.13 | #404 | | FY 2022-23 | 1,617.46 | 0.0447% | +34.50% | 9.38% | 2.52 | 0.0000% | +72.60% | 0.32% | +1,614.94 | #315 | | FY 2023-24 | 1,385.48 | 0.0383% | −14.34% | 9.25% | 6.33 | 0.0001% | +151.19% | 0.75% | +1,379.15 | #372 | | FY 2024-25 | 2,112.49 | 0.0574% | +52.47% | 14.06% | 2.92 | 0.0000% | −53.87% | 0.43% | +2,109.57 | #253 | - CAGR (7-year): exports 5.75%/yr, imports 17.32%/yr (consistently Surplus) ## Key trade insights: HSN Code 64039120 export-import analysis ### Consistent export growth: 5.75% CAGR over 7 years India's exports under HSN Code 64039120 have grown at a compound annual rate of 5.75% over 7 fiscal years, rising from ₹1,510.55 Crore in FY 2018-19 to ₹2,112.49 Crore in FY 2024-25. ### HSN Code 64039120 ranked #253 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 64039120 ranks #253 out of 12657 HSN codes by total export value. Within Sub-Chapter 6403, it ranks #2 of 32. By trade surplus, it ranks #175 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 64039120 exports The strongest single-year export movement for HSN Code 64039120 was recorded in FY 2024-25, when exports surged by 52.47% over the prior year. ### India maintains a trade surplus of ₹2,109.57 Crore in HSN Code 64039120 goods In FY 2024-25, India's exports of ₹2,112.49 Cr exceeded imports of ₹2.92 Cr, resulting in a trade surplus of ₹2,109.57 Crore — ranking #175 of 12657 by surplus magnitude. ### Import growth of 17.32% CAGR signals rising demand for Leather Footwear Covering Ankle with Synthetic Soles India's imports under HSN Code 64039120 have grown at 17.32% CAGR, reaching ₹2.92 Crore in FY 2024-25. ### HSN Code 64039120 contributes 14.06% of Sub-Chapter 6403 exports — ranked #2 Among the 32 HSN codes under Sub-Chapter 6403, HSN Code 64039120 ranks #2 by export value — accounting for 14.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.43% share (rank #10). ## 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 (this hsn code) | ₹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 |