--- title: "HSN Code for Leather Footwear with Rubber Outer Soles | HSN 64041110 GST Rate" description: "Find HSN and GST Rates for 64041110 related to Leather Footwear with Rubber Outer Soles with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-64041110/" --- # HSN Code 64041110: Leather Footwear with Rubber Outer Soles - [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 6404: Rubber or leather footwear](https://busy.in/hsn/sub-chapter-6404/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Footwear with outer soles of rubber or plastics : Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like : Of rubber sole with canvas upper (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% | | Footwear with outer soles of rubber or plastics : Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like : Of rubber sole with canvas upper | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 64041110 ? It includes Leather Footwear with Outer Soles of Rubber or Plastic ### How should mixed supplies be billed when Leather Footwear with Rubber Outer Soles is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Leather Footwear with Rubber Outer Soles; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Leather Footwear with Rubber Outer 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. ### How much GST applies to Leather Footwear with Rubber Outer Soles? Under HSN 64041110, Leather Footwear with Rubber Outer Soles attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Leather Footwear with Rubber Outer Soles? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Leather Footwear with Rubber Outer Soles? 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 64041110 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹31 Cr (+65.08% YoY) — 0.0008% of India's total exports - Imports: ₹33 Cr (−72.57% YoY) — 0.0005% of India's total imports - Trade balance: −₹2 Cr (Deficit); surplus rank #8221 of 12657 HSN codes - Share of Sub-Chapter 6404: 1.70% of its exports; import side 1.33% - Rank within Sub-Chapter 6404: #3 of 7 by export value; import-side #4 ### Key metrics - Export CAGR: -16.87% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4303 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +65.08% in FY 2024-25 - Contribution to Sub-Ch. 6404: 1.70% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 64041110 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. 6404 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6404 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 92.55 | 0.0041% | — | 5.46% | 83.80 | 0.0023% | — | 3.91% | +8.75 | #2107 | | FY 2019-20 | 44.76 | 0.0020% | −51.64% | 2.48% | 60.47 | 0.0018% | −27.84% | 2.79% | −15.71 | #3044 | | FY 2020-21 | 8.92 | 0.0004% | −80.07% | 0.79% | 44.84 | 0.0015% | −25.85% | 3.66% | −35.92 | #5227 | | FY 2021-22 | 14.48 | 0.0005% | +62.33% | 0.85% | 116.09 | 0.0025% | +158.90% | 5.64% | −101.61 | #5009 | | FY 2022-23 | 16.50 | 0.0005% | +13.95% | 0.97% | 303.85 | 0.0053% | +161.74% | 8.68% | −287.35 | #4930 | | FY 2023-24 | 18.50 | 0.0005% | +12.12% | 1.27% | 119.42 | 0.0021% | −60.70% | 4.53% | −100.92 | #4879 | | FY 2024-25 | 30.54 | 0.0008% | +65.08% | 1.70% | 32.76 | 0.0005% | −72.57% | 1.33% | −2.22 | #4303 | - CAGR (7-year): exports -16.87%/yr, imports -14.49%/yr (consistently Deficit) ## Key trade insights: HSN Code 64041110 export-import analysis ### Export decline: -16.87% CAGR over 7 years India's exports under HSN Code 64041110 have declined at a compound annual rate of -16.87% over 7 fiscal years, falling from ₹92.55 Crore in FY 2018-19 to ₹30.54 Crore in FY 2024-25. ### HSN Code 64041110 ranked #4303 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 64041110 ranks #4303 out of 12657 HSN codes by total export value. Within Sub-Chapter 6404, it ranks #3 of 7. By trade surplus, it ranks #8221 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 64041110 exports The strongest single-year export movement for HSN Code 64041110 was recorded in FY 2024-25, when exports surged by 65.08% over the prior year. ### India records a trade deficit of ₹2.22 Crore in HSN Code 64041110 goods In FY 2024-25, India's imports of ₹32.76 Cr exceeded exports of ₹30.54 Cr, resulting in a trade deficit of ₹2.22 Crore — ranking #8221 of 12657 by surplus magnitude. ### Import growth of -14.49% CAGR signals stable import dependency for Leather Footwear with Rubber Outer Soles India's imports under HSN Code 64041110 have grown at -14.49% CAGR, reaching ₹32.76 Crore in FY 2024-25. ### HSN Code 64041110 contributes 1.70% of Sub-Chapter 6404 exports — ranked #3 Among the 7 HSN codes under Sub-Chapter 6404, HSN Code 64041110 ranks #3 by export value — accounting for 1.70% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.33% share (rank #4). ## Related HSN Codes in Sub-Chapter 6404 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 64041990: Leather Footwear with Various Outer Sole Types](https://busy.in/hsn/hsn-64041990/) | ₹1,320 Cr | | #2 | [HSN Code 64041190: Other Leather Footwear with Diverse Outer Soles](https://busy.in/hsn/hsn-64041190/) | ₹373 Cr | | #3 | HSN Code 64041110: Leather Footwear with Rubber Outer Soles (this hsn code) | ₹31 Cr | | #4 | [HSN Code 64041120: Leather Footwear with Synthetic Outer Soles](https://busy.in/hsn/hsn-64041120/) | ₹28 Cr | | #5 | [HSN Code 64042000: Other Footwear with Outer Soles Made of Leather](https://busy.in/hsn/hsn-64042000/) | ₹27 Cr | | #6 | [HSN Code 64041920: Leather Footwear with Outer Soles of Other Materials](https://busy.in/hsn/hsn-64041920/) | ₹9 Cr | | #7 | [HSN Code 64041910: Leather Footwear with Outer Soles of Rubber or Plastic](https://busy.in/hsn/hsn-64041910/) | ₹6 Cr |