---
title: "HSN Code for Leather Footwear with Synthetic Outer Soles | HSN 64041120 GST Rate"
description: "Find HSN and GST Rates for 64041120 related to Leather Footwear with Synthetic Outer Soles with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-64041120/"
---

# HSN Code 64041120: Leather Footwear with Synthetic 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 leather cloth uppers (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 leather cloth uppers | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 64041120 ?

It includes Leather Footwear with Outer Soles of Other Materials

### Does packaging or labelling change the GST for Leather Footwear with Synthetic 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 Synthetic Outer Soles?

Under HSN 64041120, Leather Footwear with Synthetic Outer Soles attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Leather Footwear with Synthetic 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 Synthetic 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.

### Do e‑way bill and e‑invoice apply for Leather Footwear with Synthetic Outer Soles?

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.

## India's trade performance: HSN Code 64041120 (FY 2024-25)

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

- Exports: ₹28 Cr (+30.50% YoY) — 0.0008% of India's total exports
- Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports
- Trade balance: ₹28 Cr (Surplus); surplus rank #2579 of 12657 HSN codes
- Share of Sub-Chapter 6404: 1.58% of its exports; import side 0.00%
- Rank within Sub-Chapter 6404: #4 of 7 by export value

### Key metrics

- Export CAGR: 16.99% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4415 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +355.12% in FY 2019-20
- Contribution to Sub-Ch. 6404: 1.58% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 64041120

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 | 11.03 | 0.0005% | — | 0.65% | 34.52 | 0.0010% | — | 1.61% | −23.49 | #4888 |
| FY 2019-20 | 50.20 | 0.0023% | +355.12% | 2.78% | 23.25 | 0.0007% | −32.65% | 1.07% | +26.95 | #2865 |
| FY 2020-21 | 42.96 | 0.0020% | −14.42% | 3.83% | 2.21 | 0.0001% | −90.49% | 0.18% | +40.75 | #3145 |
| FY 2021-22 | 17.75 | 0.0006% | −58.68% | 1.04% | 1.18 | 0.0000% | −46.61% | 0.06% | +16.57 | #4747 |
| FY 2022-23 | 18.55 | 0.0005% | +4.51% | 1.09% | 1.02 | 0.0000% | −13.56% | 0.03% | +17.53 | #4766 |
| FY 2023-24 | 21.67 | 0.0006% | +16.82% | 1.48% | < ₹1 Crore | 0.0000% | −93.14% | 0.00% | +21.60 | #4663 |
| FY 2024-25 | 28.28 | 0.0008% | +30.50% | 1.58% | Nil | 0.0000% | −100.00% | 0.00% | +28.28 | #4415 |

- CAGR (7-year): exports 16.99%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 64041120 export-import analysis

### Consistent export growth: 16.99% CAGR over 7 years

India's exports under HSN Code 64041120 have grown at a compound annual rate of 16.99% over 7 fiscal years, rising from ₹11.03 Crore in FY 2018-19 to ₹28.28 Crore in FY 2024-25.

### HSN Code 64041120 ranked #4415 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 64041120 ranks #4415 out of 12657 HSN codes by total export value. Within Sub-Chapter 6404, it ranks #4 of 7. By trade surplus, it ranks #2579 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 64041120 exports

The strongest single-year export movement for HSN Code 64041120 was recorded in FY 2019-20, when exports surged by 355.12% over the prior year.

### India maintains a trade surplus of ₹28.28 Crore in HSN Code 64041120 goods

In FY 2024-25, India's exports of ₹28.28 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹28.28 Crore — ranking #2579 of 12657 by surplus magnitude.

### HSN Code 64041120 contributes 1.58% of Sub-Chapter 6404 exports — ranked #4

Among the 7 HSN codes under Sub-Chapter 6404, HSN Code 64041120 ranks #4 by export value — accounting for 1.58% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## 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](https://busy.in/hsn/hsn-64041110/) | ₹31 Cr |
| #4 | HSN Code 64041120: Leather Footwear with Synthetic Outer Soles (this hsn code) | ₹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 |