---
title: "HSN Code for Leather Sandals with Rubber Sole | HSN 64039910 GST Rate"
description: "Find HSN and GST Rates for 64039910 related to Leather Sandals with Rubber Sole with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-64039910/"
---

# HSN Code 64039910: Leather Sandals with Rubber Sole

- [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 : Other : Leather sandals with rubber sole (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% |
| Other footwear : Other : Leather sandals with rubber sole | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 64039910 ?

It includes Leather Footwear with Rubber Outer Soles

### Can we claim ITC on inputs used to trade Leather Sandals with Rubber Sole?

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 Leather Sandals with Rubber Sole?

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.

### How much GST applies to Leather Sandals with Rubber Sole?

Under HSN 64039910, Leather Sandals with Rubber Sole attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Leather Sandals with Rubber Sole?

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 Sandals with Rubber Sole is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Leather Sandals with Rubber Sole; Nil for exempt items if applicable).

## India's trade performance: HSN Code 64039910 (FY 2024-25)

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

- Exports: ₹472 Cr (+6.29% YoY) — 0.0128% of India's total exports
- Imports: ₹8 Cr (−47.81% YoY) — 0.0001% of India's total imports
- Trade balance: ₹464 Cr (Surplus); surplus rank #677 of 12657 HSN codes
- Share of Sub-Chapter 6403: 3.14% of its exports; import side 1.23%
- Rank within Sub-Chapter 6403: #9 of 32 by export value; import-side #7

### Key metrics

- Export CAGR: -5.87% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1057 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +6.29% in FY 2024-25
- Contribution to Sub-Ch. 6403: 3.14% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 64039910

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 | 678.78 | 0.0297% | — | 5.01% | 16.64 | 0.0005% | — | 2.75% | +662.14 | #487 |
| FY 2019-20 | 591.20 | 0.0269% | −12.90% | 4.61% | 26.73 | 0.0008% | +60.64% | 5.40% | +564.47 | #557 |
| FY 2020-21 | 557.91 | 0.0259% | −5.63% | 5.72% | 13.92 | 0.0005% | −47.92% | 5.31% | +543.99 | #620 |
| FY 2021-22 | 553.58 | 0.0176% | −0.78% | 4.12% | 17.40 | 0.0004% | +25.00% | 3.64% | +536.18 | #785 |
| FY 2022-23 | 428.77 | 0.0118% | −22.55% | 2.49% | 34.84 | 0.0006% | +100.23% | 4.38% | +393.93 | #1045 |
| FY 2023-24 | 444.20 | 0.0123% | +3.60% | 2.97% | 16.21 | 0.0003% | −53.47% | 1.93% | +427.99 | #1057 |
| FY 2024-25 | 472.13 | 0.0128% | +6.29% | 3.14% | 8.46 | 0.0001% | −47.81% | 1.23% | +463.67 | #1057 |

- CAGR (7-year): exports -5.87%/yr, imports -10.66%/yr (consistently Surplus)

## Key trade insights: HSN Code 64039910 export-import analysis

### Export decline: -5.87% CAGR over 7 years

India's exports under HSN Code 64039910 have declined at a compound annual rate of -5.87% over 7 fiscal years, falling from ₹678.78 Crore in FY 2018-19 to ₹472.13 Crore in FY 2024-25.

### HSN Code 64039910 ranked #1057 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 64039910 ranks #1057 out of 12657 HSN codes by total export value. Within Sub-Chapter 6403, it ranks #9 of 32. By trade surplus, it ranks #677 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 64039910 exports

The strongest single-year export movement for HSN Code 64039910 was recorded in FY 2024-25, when exports surged by 6.29% over the prior year.

### India maintains a trade surplus of ₹463.67 Crore in HSN Code 64039910 goods

In FY 2024-25, India's exports of ₹472.13 Cr exceeded imports of ₹8.46 Cr, resulting in a trade surplus of ₹463.67 Crore — ranking #677 of 12657 by surplus magnitude.

### Import growth of -10.66% CAGR signals stable import dependency for Leather Sandals with Rubber Sole

India's imports under HSN Code 64039910 have grown at -10.66% CAGR, reaching ₹8.46 Crore in FY 2024-25.

### HSN Code 64039910 contributes 3.14% of Sub-Chapter 6403 exports — ranked #9

Among the 32 HSN codes under Sub-Chapter 6403, HSN Code 64039910 ranks #9 by export value — accounting for 3.14% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.23% share (rank #7).

## 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 (this hsn code) | ₹472 Cr |
| #10 | [HSN Code 64035112: Footwear: Rubber Outer Sole with Synthetic Textile Upper](https://busy.in/hsn/hsn-64035112/) | ₹458 Cr |