HSN Code 64039920 represents Leather Sandals with Plastic or Synthetic Soles under GST classification. This code helps businesses identify Leather Sandals with Plastic or Synthetic Soles correctly for billing, taxation, and trade. With HSN Code 64039920, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Leather Sandals with Plastic or Synthetic Soles.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 64039920 relates to the following description.
Description of Goods
Other footwear : Other : Leather sandals with plastic or synthetic sole (sale value not exceeding Rs. 2,500 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
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Description of Goods
Other footwear : Other : Leather sandals with plastic or synthetic sole (sale value exceeding Rs. 2,500 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
9%
SGST
9%
IGST
18%
CESS
0%
Leather Sandals with Plastic or 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. 2,500 per pair)
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots (sale value exceeding Rs. 2,500 per pair)
Sports footwear : Other : With outer soles of leather (sale value not exceeding Rs. 2,500 per pair)
Sports footwear : Other : With outer soles of leather (sale value exceeding Rs. 2,500 per pair)
Sports footwear : Other : With outer soles of rubber (sale value not exceeding Rs. 2,500 per pair)
Sports footwear : Other : With outer soles of rubber (sale value exceeding Rs. 2,500 per pair)
Sports footwear : Other : Other (sale value not exceeding Rs. 2,500 per pair)
Sports footwear : Other : Other (sale value exceeding Rs. 2,500 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 (sale value not exceeding Rs. 2,500 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 (sale value exceeding Rs. 2,500 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 (sale value not exceeding Rs. 2,500 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 (sale value exceeding Rs. 2,500 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 (sale value not exceeding Rs. 2,500 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 (sale value exceeding Rs. 2,500 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 (sale value not exceeding Rs. 2,500 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 (sale value exceeding Rs. 2,500 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 (sale value not exceeding Rs. 2,500 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 (sale value exceeding Rs. 2,500 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 (sale value not exceeding Rs. 2,500 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 (sale value exceeding Rs. 2,500 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 (sale value not exceeding Rs. 2,500 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 (sale value exceeding Rs. 2,500 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 (sale value not exceeding Rs. 2,500 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 (sale value exceeding Rs. 2,500 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 (sale value not exceeding Rs. 2,500 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 (sale value exceeding Rs. 2,500 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 (sale value not exceeding Rs. 2,500 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 (sale value exceeding Rs. 2,500 per pair)
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. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other (sale value exceeding Rs. 2,500 per pair)
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 (sale value not exceeding Rs. 2,500 per pair)
Other footwear, incorporating a protective metal toe-cap (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : Other (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : Other (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For men (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For men (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For women (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For women (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For children (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For children (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : Other (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : Other (sale value exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole (sale value not exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole (sale value exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole (sale value not exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole (sale value exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Other (sale value not exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Other (sale value exceeding Rs. 2,500 per pair)
Other footwear : Other : Leather sandals with rubber sole (sale value not exceeding Rs. 2,500 per pair)
Other footwear : Other : Leather sandals with rubber sole (sale value exceeding Rs. 2,500 per pair)
Other footwear : Other : Other (sale value not exceeding Rs. 2,500 per pair)
Other footwear : Other : Other (sale value exceeding Rs. 2,500 per pair)
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots (sale value not exceeding Rs. 2,500 per pair)
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots (sale value exceeding Rs. 2,500 per pair)
Sports footwear : Other : With outer soles of leather (sale value not exceeding Rs. 2,500 per pair)
Sports footwear : Other : With outer soles of leather (sale value exceeding Rs. 2,500 per pair)
Sports footwear : Other : With outer soles of rubber (sale value not exceeding Rs. 2,500 per pair)
Sports footwear : Other : With outer soles of rubber (sale value exceeding Rs. 2,500 per pair)
Sports footwear : Other : Other (sale value not exceeding Rs. 2,500 per pair)
Sports footwear : Other : Other (sale value exceeding Rs. 2,500 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 (sale value not exceeding Rs. 2,500 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 (sale value exceeding Rs. 2,500 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 (sale value not exceeding Rs. 2,500 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 (sale value exceeding Rs. 2,500 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 (sale value not exceeding Rs. 2,500 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 (sale value exceeding Rs. 2,500 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 (sale value not exceeding Rs. 2,500 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 (sale value exceeding Rs. 2,500 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 (sale value not exceeding Rs. 2,500 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 (sale value exceeding Rs. 2,500 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 (sale value not exceeding Rs. 2,500 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 (sale value exceeding Rs. 2,500 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 (sale value not exceeding Rs. 2,500 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 (sale value exceeding Rs. 2,500 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 (sale value not exceeding Rs. 2,500 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 (sale value exceeding Rs. 2,500 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 (sale value not exceeding Rs. 2,500 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 (sale value exceeding Rs. 2,500 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 (sale value not exceeding Rs. 2,500 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 (sale value exceeding Rs. 2,500 per pair)
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. 2,500 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other (sale value exceeding Rs. 2,500 per pair)
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 (sale value not exceeding Rs. 2,500 per pair)
Other footwear, incorporating a protective metal toe-cap (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : Other (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Covering the ankle : Other (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For men (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For men (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For women (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For women (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For children (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : For children (sale value exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : Other (sale value not exceeding Rs. 2,500 per pair)
Other footwear, with outer soles of leather : Other : Other (sale value exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole (sale value not exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole (sale value exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole (sale value not exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole (sale value exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Other (sale value not exceeding Rs. 2,500 per pair)
Other footwear : Covering the ankle : Other (sale value exceeding Rs. 2,500 per pair)
Other footwear : Other : Leather sandals with rubber sole (sale value not exceeding Rs. 2,500 per pair)
Other footwear : Other : Leather sandals with rubber sole (sale value exceeding Rs. 2,500 per pair)
Other footwear : Other : Other (sale value not exceeding Rs. 2,500 per pair)
Other footwear : Other : Other (sale value exceeding Rs. 2,500 per pair)
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹680 Cr
0.0174% of India’s total exports
India’s Imports
FY 2025-26₹3 Cr
0.0000% of India’s total imports
Trade Balance
FY 2025-26₹677 Cr
Surplus rank #533 of 12872 HSN codes
% of Sub-Chapter 6403
FY 2025-264.55%
Share of Sub-Chapter 6403’s total exports in FY 2025-26
Import side: 0.42% of Sub-Chapter 6403’s imports
Rank Within Sub-Chapter 6403
FY 2025-26#8 of 32
Position by export value among HSN codes in Sub-Chapter 6403
Import-side rank: #9 of 32
At a glance
1.22%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#860
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+63.71%
Peak Growth Year
FY 2021-22 · strongest single-year move
4.55%
Contribution to Sub-Ch. 6403
Share of Sub-Chapter 6403 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+599.77
Exports
625.00 ₹ Cr
0.0274% share
— YoY
4.62% of Sub-Ch. 6403
Imports
25.23 ₹ Cr
0.0007% share
— YoY
4.17% of Sub-Ch. 6403
Balance
+476.70
Exports
494.90 ₹ Cr
0.0225% share
−20.82% YoY
3.86% of Sub-Ch. 6403
Imports
18.20 ₹ Cr
0.0005% share
−27.86% YoY
3.68% of Sub-Ch. 6403
Balance
+429.52
Exports
433.99 ₹ Cr
0.0202% share
−12.31% YoY
4.45% of Sub-Ch. 6403
Imports
4.47 ₹ Cr
0.0002% share
−75.44% YoY
1.71% of Sub-Ch. 6403
Balance
+697.50
Exports
710.48 ₹ Cr
0.0226% share
+63.71% YoY
5.29% of Sub-Ch. 6403
Imports
12.98 ₹ Cr
0.0003% share
+190.38% YoY
2.71% of Sub-Ch. 6403
Balance
+815.97
Exports
857.43 ₹ Cr
0.0237% share
+20.68% YoY
4.97% of Sub-Ch. 6403
Imports
41.46 ₹ Cr
0.0007% share
+219.41% YoY
5.21% of Sub-Ch. 6403
Balance
+664.36
Exports
703.57 ₹ Cr
0.0194% share
−17.94% YoY
4.70% of Sub-Ch. 6403
Imports
39.21 ₹ Cr
0.0007% share
−5.43% YoY
4.66% of Sub-Ch. 6403
Balance
+709.85
Exports
714.62 ₹ Cr
0.0194% share
+1.57% YoY
4.76% of Sub-Ch. 6403
Imports
4.77 ₹ Cr
0.0001% share
−87.83% YoY
0.70% of Sub-Ch. 6403
Balance
+676.91
Exports
680.14 ₹ Cr
0.0174% share
−4.82% YoY
4.55% of Sub-Ch. 6403
Imports
3.23 ₹ Cr
0.0000% share
−32.29% YoY
0.42% of Sub-Ch. 6403
CAGR · 8-Year
Exports
1.22% /yr
Imports
−25.45% /yr
reference, FY 2025-26
Export
₹14,933.98 Cr
Import
₹762.10 Cr
Trade Balance
+14,171.88
India's exports under HSN Code 64039920 have grown at a compound annual rate of 1.22% over 8 fiscal years, rising from ₹625.00 Crore in FY 2018-19 to ₹680.14 Crore in FY 2025-26.
In FY 2025-26, HSN Code 64039920 ranks #860 out of 12872 HSN codes by total export value. Within Sub-Chapter 6403, it ranks #8 of 32. By trade surplus, it ranks #533 of 12872.
The strongest single-year export movement for HSN Code 64039920 was recorded in FY 2021-22, when exports surged by 63.71% over the prior year.
In FY 2025-26, India's exports of ₹680.14 Cr exceeded imports of ₹3.23 Cr, resulting in a trade surplus of ₹676.91 Crore — ranking #533 of 12872 by surplus magnitude.
India's imports under HSN Code 64039920 have grown at −25.45% CAGR, reaching ₹3.23 Crore in FY 2025-26.
Among the 32 HSN codes under Sub-Chapter 6403, HSN Code 64039920 ranks #8 by export value — accounting for 4.55% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.42% share (rank #9).
Clear answers to common queries about HSN Code 64039920 and GST compliance.
It includes Leather Footwear with Synthetic Outer Soles
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Leather Sandals with Plastic or Synthetic Soles; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Under HSN 64039920, Leather Sandals with Plastic or 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.