--- title: "HSN Code for Leather Footwear with Various Outer Sole Types | HSN 64041990 GST Rate" description: "Find HSN and GST Rates for 64041990 related to Leather Footwear with Various Outer Sole Types with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-64041990/" --- # HSN Code 64041990: Leather Footwear with Various Outer Sole Types - [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 : Other (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% | | Footwear with outer soles of rubber or plastics : Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 64041990 ? It includes Other Textile Curtains and Blinds ### Do e‑way bill and e‑invoice apply for Leather Footwear with Various Outer Sole Types? 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 much GST applies to Leather Footwear with Various Outer Sole Types? Under HSN 64041990, Leather Footwear with Various Outer Sole Types 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 Various Outer Sole Types? 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 should mixed supplies be billed when Leather Footwear with Various Outer Sole Types 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 Various Outer Sole Types; Nil for exempt items if applicable). ### Any common misclassification issue with Leather Footwear with Various Outer Sole Types? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 64041990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,320 Cr (+17.76% YoY) — 0.0359% of India's total exports - Imports: ₹1,878 Cr (+11.88% YoY) — 0.0309% of India's total imports - Trade balance: −₹558 Cr (Deficit); surplus rank #11966 of 12657 HSN codes - Share of Sub-Chapter 6404: 73.61% of its exports; import side 76.47% - Rank within Sub-Chapter 6404: #1 of 7 by export value; import-side #1 ### Key metrics - Export CAGR: 21.86% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #409 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +63.63% in FY 2022-23 - Contribution to Sub-Ch. 6404: 73.61% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 64041990 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 | 403.09 | 0.0176% | — | 23.77% | 1,107.34 | 0.0309% | — | 51.71% | −704.25 | #786 | | FY 2019-20 | 593.20 | 0.0269% | +47.16% | 32.85% | 1,124.11 | 0.0336% | +1.51% | 51.81% | −530.91 | #556 | | FY 2020-21 | 501.40 | 0.0233% | −15.48% | 44.67% | 609.62 | 0.0209% | −45.77% | 49.81% | −108.22 | #679 | | FY 2021-22 | 786.66 | 0.0251% | +56.89% | 46.12% | 1,226.08 | 0.0268% | +101.12% | 59.57% | −439.42 | #565 | | FY 2022-23 | 1,287.24 | 0.0356% | +63.63% | 75.83% | 1,851.65 | 0.0322% | +51.02% | 52.88% | −564.41 | #394 | | FY 2023-24 | 1,121.11 | 0.0310% | −12.91% | 76.78% | 1,678.75 | 0.0299% | −9.34% | 63.70% | −557.64 | #462 | | FY 2024-25 | 1,320.25 | 0.0359% | +17.76% | 73.61% | 1,878.22 | 0.0309% | +11.88% | 76.47% | −557.97 | #409 | - CAGR (7-year): exports 21.86%/yr, imports 9.21%/yr (consistently Deficit) ## Key trade insights: HSN Code 64041990 export-import analysis ### Consistent export growth: 21.86% CAGR over 7 years India's exports under HSN Code 64041990 have grown at a compound annual rate of 21.86% over 7 fiscal years, rising from ₹403.09 Crore in FY 2018-19 to ₹1,320.25 Crore in FY 2024-25. ### HSN Code 64041990 ranked #409 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 64041990 ranks #409 out of 12657 HSN codes by total export value. Within Sub-Chapter 6404, it ranks #1 of 7. By trade surplus, it ranks #11966 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 64041990 exports The strongest single-year export movement for HSN Code 64041990 was recorded in FY 2022-23, when exports surged by 63.63% over the prior year. ### India records a trade deficit of ₹557.97 Crore in HSN Code 64041990 goods In FY 2024-25, India's imports of ₹1,878.22 Cr exceeded exports of ₹1,320.25 Cr, resulting in a trade deficit of ₹557.97 Crore — ranking #11966 of 12657 by surplus magnitude. ### Import growth of 9.21% CAGR signals stable import dependency for Leather Footwear with Various Outer Sole Types India's imports under HSN Code 64041990 have grown at 9.21% CAGR, reaching ₹1,878.22 Crore in FY 2024-25. ### HSN Code 64041990 contributes 73.61% of Sub-Chapter 6404 exports — ranked #1 Among the 7 HSN codes under Sub-Chapter 6404, HSN Code 64041990 ranks #1 by export value — accounting for 73.61% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 76.47% share (rank #1). ## 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 (this hsn code) | ₹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](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 |