---
title: "HSN Code for Other Footwear – Leather Sole Variants | HSN 64039990 GST Rate"
description: "Find HSN and GST Rates for 64039990 related to Other Footwear – Leather Sole Variants with BUSY Accounting - The reliable source for HSN and GST details in India."
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# HSN Code 64039990: Other Footwear – Leather Sole Variants

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

## Frequently asked questions

### What products are classified under HSN 64039990 ?

It includes Other Leather Footwear with Diverse Outer Soles

### Do e‑way bill and e‑invoice apply for Other Footwear – Leather Sole Variants?

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 should mixed supplies be billed when Other Footwear – Leather Sole Variants is sold with other items?

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

### Any common misclassification issue with Other Footwear – Leather Sole Variants?

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 – Leather Sole Variants?

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 – Leather Sole Variants?

Under HSN 64039990, Other Footwear – Leather Sole Variants attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Other Footwear – Leather Sole Variants?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 64039990 (FY 2024-25)

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

- Exports: ₹1,913 Cr (+36.85% YoY) — 0.0520% of India's total exports
- Imports: ₹540 Cr (−8.58% YoY) — 0.0089% of India's total imports
- Trade balance: ₹1,373 Cr (Surplus); surplus rank #277 of 12657 HSN codes
- Share of Sub-Chapter 6403: 12.73% of its exports; import side 78.68%
- Rank within Sub-Chapter 6403: #4 of 32 by export value; import-side #1

### Key metrics

- Export CAGR: 13.57% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #285 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +58.45% in FY 2021-22
- Contribution to Sub-Ch. 6403: 12.73% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 64039990

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 | 891.09 | 0.0390% | — | 6.58% | 288.06 | 0.0080% | — | 47.63% | +603.03 | #381 |
| FY 2019-20 | 956.49 | 0.0435% | +7.34% | 7.45% | 225.26 | 0.0067% | −21.80% | 45.55% | +731.23 | #346 |
| FY 2020-21 | 812.17 | 0.0378% | −15.09% | 8.32% | 137.45 | 0.0047% | −38.98% | 52.45% | +674.72 | #444 |
| FY 2021-22 | 1,286.87 | 0.0410% | +58.45% | 9.58% | 269.73 | 0.0059% | +96.24% | 56.39% | +1,017.14 | #380 |
| FY 2022-23 | 2,027.04 | 0.0560% | +57.52% | 11.75% | 493.39 | 0.0086% | +82.92% | 61.96% | +1,533.65 | #254 |
| FY 2023-24 | 1,397.49 | 0.0386% | −31.06% | 9.33% | 590.41 | 0.0105% | +19.66% | 70.18% | +807.08 | #369 |
| FY 2024-25 | 1,912.53 | 0.0520% | +36.85% | 12.73% | 539.76 | 0.0089% | −8.58% | 78.68% | +1,372.77 | #285 |

- CAGR (7-year): exports 13.57%/yr, imports 11.03%/yr (consistently Surplus)

## Key trade insights: HSN Code 64039990 export-import analysis

### Consistent export growth: 13.57% CAGR over 7 years

India's exports under HSN Code 64039990 have grown at a compound annual rate of 13.57% over 7 fiscal years, rising from ₹891.09 Crore in FY 2018-19 to ₹1,912.53 Crore in FY 2024-25.

### HSN Code 64039990 ranked #285 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 64039990 ranks #285 out of 12657 HSN codes by total export value. Within Sub-Chapter 6403, it ranks #4 of 32. By trade surplus, it ranks #277 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 64039990 exports

The strongest single-year export movement for HSN Code 64039990 was recorded in FY 2021-22, when exports surged by 58.45% over the prior year.

### India maintains a trade surplus of ₹1,372.77 Crore in HSN Code 64039990 goods

In FY 2024-25, India's exports of ₹1,912.53 Cr exceeded imports of ₹539.76 Cr, resulting in a trade surplus of ₹1,372.77 Crore — ranking #277 of 12657 by surplus magnitude.

### Import growth of 11.03% CAGR signals rising demand for Other Footwear – Leather Sole Variants

India's imports under HSN Code 64039990 have grown at 11.03% CAGR, reaching ₹539.76 Crore in FY 2024-25.

### HSN Code 64039990 contributes 12.73% of Sub-Chapter 6403 exports — ranked #4

Among the 32 HSN codes under Sub-Chapter 6403, HSN Code 64039990 ranks #4 by export value — accounting for 12.73% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 78.68% share (rank #1).

## 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 (this hsn code) | ₹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 |