--- title: "HSN Code for Leather Footwear with Outer Soles of Other Materials | HSN 64041920 GST Rate" description: "Find HSN and GST Rates for 64041920 related to Leather Footwear with Outer Soles of Other Materials with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-64041920/" --- # HSN Code 64041920: Leather Footwear with Outer Soles of Other Materials - [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 : Other : 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 : Other : Of rubber sole with leather cloth uppers | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 64041920 ? It includes Textile Curtains and Interior Blinds ### Can we claim ITC on inputs used to trade Leather Footwear with Outer Soles of Other Materials? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Leather Footwear with Outer Soles of Other Materials 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 Outer Soles of Other Materials; Nil for exempt items if applicable). ### How much GST applies to Leather Footwear with Outer Soles of Other Materials? Under HSN 64041920, Leather Footwear with Outer Soles of Other Materials attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Leather Footwear with Outer Soles of Other Materials? 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. ### Do e‑way bill and e‑invoice apply for Leather Footwear with Outer Soles of Other Materials? 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 64041920 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹9 Cr (−19.28% YoY) — 0.0002% of India's total exports - Imports: ₹35 Cr (−53.52% YoY) — 0.0006% of India's total imports - Trade balance: −₹26 Cr (Deficit); surplus rank #9726 of 12657 HSN codes - Share of Sub-Chapter 6404: 0.50% of its exports; import side 1.41% - Rank within Sub-Chapter 6404: #6 of 7 by export value; import-side #3 ### Key metrics - Export CAGR: -7.12% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5924 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +241.57% in FY 2021-22 - Contribution to Sub-Ch. 6404: 0.50% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 64041920 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 | 13.89 | 0.0006% | — | 0.82% | 2.06 | 0.0001% | — | 0.10% | +11.83 | #4592 | | FY 2019-20 | 3.24 | 0.0001% | −76.67% | 0.18% | 10.31 | 0.0003% | +400.49% | 0.48% | −7.07 | #6366 | | FY 2020-21 | 3.56 | 0.0002% | +9.88% | 0.32% | < ₹1 Crore | 0.0000% | −95.25% | 0.04% | +3.07 | #6346 | | FY 2021-22 | 12.16 | 0.0004% | +241.57% | 0.71% | < ₹1 Crore | 0.0000% | −91.84% | 0.00% | +12.12 | #5231 | | FY 2022-23 | 32.33 | 0.0009% | +165.87% | 1.90% | 58.38 | 0.0010% | +1,45,850.00% | 1.67% | −26.05 | #4063 | | FY 2023-24 | 11.05 | 0.0003% | −65.82% | 0.76% | 74.48 | 0.0013% | +27.58% | 2.83% | −63.43 | #5612 | | FY 2024-25 | 8.92 | 0.0002% | −19.28% | 0.50% | 34.62 | 0.0006% | −53.52% | 1.41% | −25.70 | #5924 | - CAGR (7-year): exports -7.12%/yr, imports 60.05%/yr (consistently Deficit) ## Key trade insights: HSN Code 64041920 export-import analysis ### Export decline: -7.12% CAGR over 7 years India's exports under HSN Code 64041920 have declined at a compound annual rate of -7.12% over 7 fiscal years, falling from ₹13.89 Crore in FY 2018-19 to ₹8.92 Crore in FY 2024-25. ### HSN Code 64041920 ranked #5924 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 64041920 ranks #5924 out of 12657 HSN codes by total export value. Within Sub-Chapter 6404, it ranks #6 of 7. By trade surplus, it ranks #9726 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 64041920 exports The strongest single-year export movement for HSN Code 64041920 was recorded in FY 2021-22, when exports surged by 241.57% over the prior year. ### India records a trade deficit of ₹25.70 Crore in HSN Code 64041920 goods In FY 2024-25, India's imports of ₹34.62 Cr exceeded exports of ₹8.92 Cr, resulting in a trade deficit of ₹25.70 Crore — ranking #9726 of 12657 by surplus magnitude. ### Import growth of 60.05% CAGR signals rising demand for Leather Footwear with Outer Soles of Other Materials India's imports under HSN Code 64041920 have grown at 60.05% CAGR, reaching ₹34.62 Crore in FY 2024-25. ### HSN Code 64041920 contributes 0.50% of Sub-Chapter 6404 exports — ranked #6 Among the 7 HSN codes under Sub-Chapter 6404, HSN Code 64041920 ranks #6 by export value — accounting for 0.50% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.41% share (rank #3). ## 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](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 (this hsn code) | ₹9 Cr | | #7 | [HSN Code 64041910: Leather Footwear with Outer Soles of Rubber or Plastic](https://busy.in/hsn/hsn-64041910/) | ₹6 Cr |