---
title: "HSN Code for Other Footwear Covering Ankle | HSN 64039190 GST Rate"
description: "Find HSN and GST Rates for 64039190 related to Other Footwear Covering Ankle with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-64039190/"
---

# HSN Code 64039190: Other 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 : Other (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% |
| Other footwear : Covering the ankle : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 64039190 ?

It includes Other Footwear – Leather Sole Variants

### Do e‑way bill and e‑invoice apply for Other 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.

### Any common misclassification issue with Other 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.

### Does packaging or labelling change the GST for Other Footwear Covering Ankle?

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 Other Footwear Covering Ankle?

Under HSN 64039190, Other Footwear Covering Ankle attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Other 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 Other Footwear Covering Ankle; Nil for exempt items if applicable).

## India's trade performance: HSN Code 64039190 (FY 2024-25)

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

- Exports: ₹2,013 Cr (−10.40% YoY) — 0.0547% of India's total exports
- Imports: ₹35 Cr (−43.32% YoY) — 0.0006% of India's total imports
- Trade balance: ₹1,978 Cr (Surplus); surplus rank #188 of 12657 HSN codes
- Share of Sub-Chapter 6403: 13.40% of its exports; import side 5.12%
- Rank within Sub-Chapter 6403: #3 of 32 by export value; import-side #2

### Key metrics

- Export CAGR: -6.22% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #267 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +33.57% in FY 2021-22
- Contribution to Sub-Ch. 6403: 13.40% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 64039190

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 | 2,958.86 | 0.1295% | — | 21.85% | 88.24 | 0.0025% | — | 14.59% | +2,870.62 | #105 |
| FY 2019-20 | 3,437.39 | 0.1562% | +16.17% | 26.78% | 58.08 | 0.0017% | −34.18% | 11.74% | +3,379.31 | #87 |
| FY 2020-21 | 2,556.11 | 0.1188% | −25.64% | 26.20% | 35.06 | 0.0012% | −39.64% | 13.38% | +2,521.05 | #132 |
| FY 2021-22 | 3,414.09 | 0.1088% | +33.57% | 25.42% | 43.99 | 0.0010% | +25.47% | 9.20% | +3,370.10 | #130 |
| FY 2022-23 | 3,583.84 | 0.0990% | +4.97% | 20.78% | 54.23 | 0.0009% | +23.28% | 6.81% | +3,529.61 | #132 |
| FY 2023-24 | 2,246.91 | 0.0621% | −37.30% | 15.00% | 61.93 | 0.0011% | +14.20% | 7.36% | +2,184.98 | #219 |
| FY 2024-25 | 2,013.16 | 0.0547% | −10.40% | 13.40% | 35.10 | 0.0006% | −43.32% | 5.12% | +1,978.06 | #267 |

- CAGR (7-year): exports -6.22%/yr, imports -14.24%/yr (consistently Surplus)

## Key trade insights: HSN Code 64039190 export-import analysis

### Export decline: -6.22% CAGR over 7 years

India's exports under HSN Code 64039190 have declined at a compound annual rate of -6.22% over 7 fiscal years, falling from ₹2,958.86 Crore in FY 2018-19 to ₹2,013.16 Crore in FY 2024-25.

### HSN Code 64039190 ranked #267 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 64039190 ranks #267 out of 12657 HSN codes by total export value. Within Sub-Chapter 6403, it ranks #3 of 32. By trade surplus, it ranks #188 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 64039190 exports

The strongest single-year export movement for HSN Code 64039190 was recorded in FY 2021-22, when exports surged by 33.57% over the prior year.

### India maintains a trade surplus of ₹1,978.06 Crore in HSN Code 64039190 goods

In FY 2024-25, India's exports of ₹2,013.16 Cr exceeded imports of ₹35.10 Cr, resulting in a trade surplus of ₹1,978.06 Crore — ranking #188 of 12657 by surplus magnitude.

### Import growth of -14.24% CAGR signals stable import dependency for Other Footwear Covering Ankle

India's imports under HSN Code 64039190 have grown at -14.24% CAGR, reaching ₹35.10 Crore in FY 2024-25.

### HSN Code 64039190 contributes 13.40% of Sub-Chapter 6403 exports — ranked #3

Among the 32 HSN codes under Sub-Chapter 6403, HSN Code 64039190 ranks #3 by export value — accounting for 13.40% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.12% share (rank #2).

## 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 (this hsn code) | ₹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 |