HSN Code 64039120 represents Leather Footwear Covering Ankle with Synthetic Soles under GST classification. This code helps businesses identify Leather Footwear Covering Ankle with Synthetic Soles correctly for billing, taxation, and trade. With HSN Code 64039120, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Leather Footwear Covering Ankle with Synthetic Soles.
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HSN Code 64039120 relates to the following description.
Footwear, gaiters and the like; parts of such articles
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole (sale value not exceeding Rs.1000 per pair)
6%
6%
12%
0%
Description of Goods
Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole (sale value not exceeding Rs.1000 per pair)
Chapter
64 - Footwear, gaiters and the like; parts of such articles
Sub Chapter
6403 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
CGST
6%
SGST
6%
IGST
12%
CESS
0%
Description of Goods
Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole
Chapter
64 - Footwear, gaiters and the like; parts of such articles
Sub Chapter
6403 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Leather Footwear Covering Ankle with Synthetic Soles does not include products with the following descriptions.
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots (sale value not exceeding Rs.1000 per pair)
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots
Sports footwear : Other : With outer soles of leather (sale value not exceeding Rs.1000 per pair)
Sports footwear : Other : With outer soles of leather
Sports footwear : Other : With outer soles of rubber (sale value not exceeding Rs.1000 per pair)
Sports footwear : Other : With outer soles of rubber
Sports footwear : Other : Other (sale value not exceeding Rs.1000 per pair)
Sports footwear : Other : Other
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For men (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For men
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For women (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For women
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For children (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For children
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : Other (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : Other
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For men (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For men
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For women (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For women
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For children (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For children
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : Others (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : Others
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Of leather soles with embroidered uppers (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Of leather soles with embroidered uppers
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Kolapuri chappals and similar footwear (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Kolapuri chappals and similar footwear
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap
Other footwear, incorporating a protective metal toe-cap (value not exceeding Rs.1000 per pair)
Other footwear, incorporating a protective metal toe-cap
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other
Other footwear, with outer soles of leather : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : Other
Other footwear, with outer soles of leather : Other : For men (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : For men
Other footwear, with outer soles of leather : Other : For women (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : For women
Other footwear, with outer soles of leather : Other : For children (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : For children
Other footwear, with outer soles of leather : Other : Other (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : Other
Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole
Other footwear : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle : Other
Other footwear : Other : Leather sandals with rubber sole (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Leather sandals with rubber sole
Other footwear : Other : Leather sandals with plastic or synthetic sole (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Leather sandals with plastic or synthetic sole
Other footwear : Other : Other (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Other
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots (sale value not exceeding Rs.1000 per pair)
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots
Sports footwear : Other : With outer soles of leather (sale value not exceeding Rs.1000 per pair)
Sports footwear : Other : With outer soles of leather
Sports footwear : Other : With outer soles of rubber (sale value not exceeding Rs.1000 per pair)
Sports footwear : Other : With outer soles of rubber
Sports footwear : Other : Other (sale value not exceeding Rs.1000 per pair)
Sports footwear : Other : Other
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For men (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For men
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For women (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For women
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For children (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For children
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : Other (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : Other
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For men (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For men
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For women (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For women
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For children (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : For children
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : Others (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : Others
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Of leather soles with embroidered uppers (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Of leather soles with embroidered uppers
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Kolapuri chappals and similar footwear (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Kolapuri chappals and similar footwear
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap
Other footwear, incorporating a protective metal toe-cap (value not exceeding Rs.1000 per pair)
Other footwear, incorporating a protective metal toe-cap
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other
Other footwear, with outer soles of leather : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : Other
Other footwear, with outer soles of leather : Other : For men (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : For men
Other footwear, with outer soles of leather : Other : For women (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : For women
Other footwear, with outer soles of leather : Other : For children (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : For children
Other footwear, with outer soles of leather : Other : Other (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : Other
Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole
Other footwear : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle : Other
Other footwear : Other : Leather sandals with rubber sole (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Leather sandals with rubber sole
Other footwear : Other : Leather sandals with plastic or synthetic sole (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Leather sandals with plastic or synthetic sole
Other footwear : Other : Other (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Other
India’s Exports
FY 2024-25₹2,112 Cr
0.0574% of India’s total exports
India’s Imports
FY 2024-25₹3 Cr
0.0000% of India’s total imports
Trade Balance
FY 2024-25₹2,110 Cr
Surplus rank #175 of 12657 HSN codes
% of Sub-Chapter 6403
FY 2024-2514.06%
Share of Sub-Chapter 6403’s total exports in FY 2024-25
Import side: 0.43% of Sub-Chapter 6403’s imports
Rank Within Sub-Chapter 6403
FY 2024-25#2 of 32
Position by export value among HSN codes in Sub-Chapter 6403
Import-side rank: #10 of 32
At a glance
5.75%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#253
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+52.47%
Peak Growth Year
FY 2024-25 · strongest single-year move
14.06%
Contribution to Sub-Ch. 6403
Share of Sub-Chapter 6403 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+1,509.43
Exports
1,510.55 ₹ Cr
0.0661% share
— YoY
11.15% of Sub-Ch. 6403
Imports
1.12 ₹ Cr
0.0000% share
— YoY
0.19% of Sub-Ch. 6403
Balance
+1,413.15
Exports
1,423.08 ₹ Cr
0.0646% share
−5.79% YoY
11.09% of Sub-Ch. 6403
Imports
9.93 ₹ Cr
0.0003% share
+786.61% YoY
2.01% of Sub-Ch. 6403
Balance
+1,014.85
Exports
1,017.67 ₹ Cr
0.0473% share
−28.49% YoY
10.43% of Sub-Ch. 6403
Imports
2.82 ₹ Cr
0.0001% share
−71.60% YoY
1.08% of Sub-Ch. 6403
Balance
+1,201.13
Exports
1,202.59 ₹ Cr
0.0383% share
+18.17% YoY
8.95% of Sub-Ch. 6403
Imports
1.46 ₹ Cr
0.0000% share
−48.23% YoY
0.31% of Sub-Ch. 6403
Balance
+1,614.94
Exports
1,617.46 ₹ Cr
0.0447% share
+34.50% YoY
9.38% of Sub-Ch. 6403
Imports
2.52 ₹ Cr
0.0000% share
+72.60% YoY
0.32% of Sub-Ch. 6403
Balance
+1,379.15
Exports
1,385.48 ₹ Cr
0.0383% share
−14.34% YoY
9.25% of Sub-Ch. 6403
Imports
6.33 ₹ Cr
0.0001% share
+151.19% YoY
0.75% of Sub-Ch. 6403
Balance
+2,109.57
Exports
2,112.49 ₹ Cr
0.0574% share
+52.47% YoY
14.06% of Sub-Ch. 6403
Imports
2.92 ₹ Cr
0.0000% share
−53.87% YoY
0.43% of Sub-Ch. 6403
CAGR · 7-Year
Exports
5.75% /yr
Imports
17.32% /yr
reference, FY 2024-25
Export
₹15,024.77 Cr
Import
₹686.02 Cr
Trade Balance
+14,338.75
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.
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.
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.
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.
India's imports under HSN Code 64039120 have grown at 17.32% CAGR, reaching ₹2.92 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 64039120 and GST compliance.
It includes Leather Sandals with Plastic or 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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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).
Under HSN 64039120, Leather Footwear Covering Ankle with Synthetic Soles attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.