--- title: "HSN Code for Other Footwear with Outer Soles Made of Leather | HSN 64042000 GST Rate" description: "Find HSN and GST Rates for 64042000 related to Other Footwear with Outer Soles Made of Leather with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-64042000/" --- # HSN Code 64042000: Other Footwear with Outer Soles Made of Leather - [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 leather or composition leather (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% | | Footwear with outer soles of leather or composition leather | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 64042000 ? It includes Other Textile Goods Including Curtains and Blinds ### Any common misclassification issue with Other Footwear with Outer Soles Made of Leather? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Other Footwear with Outer Soles Made of Leather is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Footwear with Outer Soles Made of Leather; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Other Footwear with Outer Soles Made of Leather? 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. ### Can we claim ITC on inputs used to trade Other Footwear with Outer Soles Made of Leather? 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 Other Footwear with Outer Soles Made of Leather? 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 64042000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹27 Cr (+20.19% YoY) — 0.0007% of India's total exports - Imports: ₹8 Cr (−40.74% YoY) — 0.0001% of India's total imports - Trade balance: ₹19 Cr (Surplus); surplus rank #2849 of 12657 HSN codes - Share of Sub-Chapter 6404: 1.50% of its exports; import side 0.31% - Rank within Sub-Chapter 6404: #5 of 7 by export value; import-side #5 ### Key metrics - Export CAGR: -2.40% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4481 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +23.29% in FY 2023-24 - Contribution to Sub-Ch. 6404: 1.50% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 64042000 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 | 31.06 | 0.0014% | — | 1.83% | 10.10 | 0.0003% | — | 0.47% | +20.96 | #3533 | | FY 2019-20 | 20.01 | 0.0009% | −35.58% | 1.11% | 6.61 | 0.0002% | −34.55% | 0.30% | +13.40 | #4107 | | FY 2020-21 | 16.45 | 0.0008% | −17.79% | 1.47% | 16.35 | 0.0006% | +147.35% | 1.34% | +0.10 | #4463 | | FY 2021-22 | 16.30 | 0.0005% | −0.91% | 0.96% | 16.89 | 0.0004% | +3.30% | 0.82% | −0.59 | #4857 | | FY 2022-23 | 18.12 | 0.0005% | +11.17% | 1.07% | 15.87 | 0.0003% | −6.04% | 0.45% | +2.25 | #4803 | | FY 2023-24 | 22.34 | 0.0006% | +23.29% | 1.53% | 12.96 | 0.0002% | −18.34% | 0.49% | +9.38 | #4616 | | FY 2024-25 | 26.85 | 0.0007% | +20.19% | 1.50% | 7.68 | 0.0001% | −40.74% | 0.31% | +19.17 | #4481 | - CAGR (7-year): exports -2.40%/yr, imports -4.46%/yr (consistently Surplus) ## Key trade insights: HSN Code 64042000 export-import analysis ### Export decline: -2.40% CAGR over 7 years India's exports under HSN Code 64042000 have declined at a compound annual rate of -2.40% over 7 fiscal years, falling from ₹31.06 Crore in FY 2018-19 to ₹26.85 Crore in FY 2024-25. ### HSN Code 64042000 ranked #4481 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 64042000 ranks #4481 out of 12657 HSN codes by total export value. Within Sub-Chapter 6404, it ranks #5 of 7. By trade surplus, it ranks #2849 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 64042000 exports The strongest single-year export movement for HSN Code 64042000 was recorded in FY 2023-24, when exports surged by 23.29% over the prior year. ### India maintains a trade surplus of ₹19.17 Crore in HSN Code 64042000 goods In FY 2024-25, India's exports of ₹26.85 Cr exceeded imports of ₹7.68 Cr, resulting in a trade surplus of ₹19.17 Crore — ranking #2849 of 12657 by surplus magnitude. ### Import growth of -4.46% CAGR signals stable import dependency for Other Footwear with Outer Soles Made of Leather India's imports under HSN Code 64042000 have grown at -4.46% CAGR, reaching ₹7.68 Crore in FY 2024-25. ### HSN Code 64042000 contributes 1.50% of Sub-Chapter 6404 exports — ranked #5 Among the 7 HSN codes under Sub-Chapter 6404, HSN Code 64042000 ranks #5 by export value — accounting for 1.50% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.31% share (rank #5). ## 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 (this hsn code) | ₹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 |