HSN Code 64042000 represents Textile Footwear With Leather or Composition Leather Soles under GST classification. This code helps businesses identify Textile Footwear With Leather or Composition Leather Soles correctly for billing, taxation, and trade. With HSN Code 64042000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Textile Footwear With Leather or Composition Leather Soles.
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HSN Code 64042000 relates to the following description.
Description of Goods
Footwear with outer soles of leather or composition leather (sale value not exceeding Rs. 2,500 per pair)
Chapter
64 - Footwear, gaiters and the like; parts of such articles
Sub Chapter
6404 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Description of Goods
Footwear with outer soles of leather or composition leather (sale value exceeding Rs. 2,500 per pair)
Chapter
64 - Footwear, gaiters and the like; parts of such articles
Sub Chapter
6404 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Textile Footwear With Leather or Composition Leather Soles does not include products with the following descriptions.
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. 2,500 per pair)
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 exceeding Rs. 2,500 per pair)
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. 2,500 per pair)
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 exceeding Rs. 2,500 per pair)
Footwear with outer soles of rubber or plastics : Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like : Other (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of rubber or plastics : Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like : Other (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of rubber or plastics : Other : Of rubber sole with canvas upper (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of rubber or plastics : Other : Of rubber sole with canvas upper (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of rubber or plastics : Other : Of rubber sole with leather cloth uppers (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of rubber or plastics : Other : Of rubber sole with leather cloth uppers (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of rubber or plastics : Other : Other (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of rubber or plastics : Other : Other (sale value exceeding Rs. 2,500 per pair)
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. 2,500 per pair)
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 exceeding Rs. 2,500 per pair)
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. 2,500 per pair)
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 exceeding Rs. 2,500 per pair)
Footwear with outer soles of rubber or plastics : Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like : Other (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of rubber or plastics : Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like : Other (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of rubber or plastics : Other : Of rubber sole with canvas upper (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of rubber or plastics : Other : Of rubber sole with canvas upper (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of rubber or plastics : Other : Of rubber sole with leather cloth uppers (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of rubber or plastics : Other : Of rubber sole with leather cloth uppers (sale value exceeding Rs. 2,500 per pair)
Footwear with outer soles of rubber or plastics : Other : Other (sale value not exceeding Rs. 2,500 per pair)
Footwear with outer soles of rubber or plastics : Other : Other (sale value exceeding Rs. 2,500 per pair)
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹31 Cr
0.0008% of India’s total exports
India’s Imports
FY 2025-26₹9 Cr
0.0001% of India’s total imports
Trade Balance
FY 2025-26₹22 Cr
Surplus rank #2837 of 12872 HSN codes
% of Sub-Chapter 6404
FY 2025-261.48%
Share of Sub-Chapter 6404’s total exports in FY 2025-26
Import side: 0.39% of Sub-Chapter 6404’s imports
Rank Within Sub-Chapter 6404
FY 2025-26#3 of 7
Position by export value among HSN codes in Sub-Chapter 6404
Import-side rank: #3 of 7
At a glance
−0.02%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#4449
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+23.29%
Peak Growth Year
FY 2023-24 · strongest single-year move
1.48%
Contribution to Sub-Ch. 6404
Share of Sub-Chapter 6404 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+20.96
Exports
31.06 ₹ Cr
0.0014% share
— YoY
1.83% of Sub-Ch. 6404
Imports
10.10 ₹ Cr
0.0003% share
— YoY
0.47% of Sub-Ch. 6404
Balance
+13.40
Exports
20.01 ₹ Cr
0.0009% share
−35.58% YoY
1.11% of Sub-Ch. 6404
Imports
6.61 ₹ Cr
0.0002% share
−34.55% YoY
0.30% of Sub-Ch. 6404
Balance
+0.10
Exports
16.45 ₹ Cr
0.0008% share
−17.79% YoY
1.47% of Sub-Ch. 6404
Imports
16.35 ₹ Cr
0.0006% share
+147.35% YoY
1.34% of Sub-Ch. 6404
Balance
−0.59
Exports
16.30 ₹ Cr
0.0005% share
−0.91% YoY
0.96% of Sub-Ch. 6404
Imports
16.89 ₹ Cr
0.0004% share
+3.30% YoY
0.82% of Sub-Ch. 6404
Balance
+2.25
Exports
18.12 ₹ Cr
0.0005% share
+11.17% YoY
1.07% of Sub-Ch. 6404
Imports
15.87 ₹ Cr
0.0003% share
−6.04% YoY
0.45% of Sub-Ch. 6404
Balance
+9.38
Exports
22.34 ₹ Cr
0.0006% share
+23.29% YoY
1.53% of Sub-Ch. 6404
Imports
12.96 ₹ Cr
0.0002% share
−18.34% YoY
0.49% of Sub-Ch. 6404
Balance
+19.17
Exports
26.85 ₹ Cr
0.0007% share
+20.19% YoY
1.50% of Sub-Ch. 6404
Imports
7.68 ₹ Cr
0.0001% share
−40.74% YoY
0.31% of Sub-Ch. 6404
Balance
+22.25
Exports
31.02 ₹ Cr
0.0008% share
+15.53% YoY
1.48% of Sub-Ch. 6404
Imports
8.77 ₹ Cr
0.0001% share
+14.19% YoY
0.39% of Sub-Ch. 6404
CAGR · 8-Year
Exports
−0.02% /yr
Imports
−2.00% /yr
reference, FY 2025-26
Export
₹2,099.06 Cr
Import
₹2,276.74 Cr
Trade Balance
−177.68
India's exports under HSN Code 64042000 have declined at a compound annual rate of −0.02% over 8 fiscal years, falling from ₹31.06 Crore in FY 2018-19 to ₹31.02 Crore in FY 2025-26.
In FY 2025-26, HSN Code 64042000 ranks #4449 out of 12872 HSN codes by total export value. Within Sub-Chapter 6404, it ranks #3 of 7. By trade surplus, it ranks #2837 of 12872.
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.
In FY 2025-26, India's exports of ₹31.02 Cr exceeded imports of ₹8.77 Cr, resulting in a trade surplus of ₹22.25 Crore — ranking #2837 of 12872 by surplus magnitude.
India's imports under HSN Code 64042000 have grown at −2.00% CAGR, reaching ₹8.77 Crore in FY 2025-26.
Among the 7 HSN codes under Sub-Chapter 6404, HSN Code 64042000 ranks #3 by export value — accounting for 1.48% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.39% share (rank #3).
Clear answers to common queries about HSN Code 64042000 and GST compliance.
It includes Other Textile Goods Including Curtains and Blinds
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Textile Footwear With Leather or Composition Leather Soles; Nil for exempt items if applicable).
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.