--- title: "HSN Code for Other Footwear Covering the Ankle in Rubber/Plastic | HSN 64061020 GST Rate" description: "Find HSN and GST Rates for 64061020 related to Other Footwear Covering the Ankle in Rubber/Plastic with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-64061020/" --- # HSN Code 64061020: Other Footwear Covering the Ankle in Rubber/Plastic - [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 6406: Footwear parts](https://busy.in/hsn/sub-chapter-6406/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Uppers and parts thereof, other than stiffeners : Leather uppers (prepared) (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% | | Uppers and parts thereof, other than stiffeners : Leather uppers (prepared) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 64061020 ? It includes Insoles, Outsoles, and Other Footwear Parts ### How much GST applies to Other Footwear Covering the Ankle in Rubber/Plastic? Under HSN 64061020, Other Footwear Covering the Ankle in Rubber/Plastic attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other Footwear Covering the Ankle in Rubber/Plastic is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Footwear Covering the Ankle in Rubber/Plastic; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other Footwear Covering the Ankle in Rubber/Plastic? 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. ### Does packaging or labelling change the GST for Other Footwear Covering the Ankle in Rubber/Plastic? 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 Covering the Ankle in Rubber/Plastic? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 64061020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,838 Cr (−2.54% YoY) — 0.0500% of India's total exports - Imports: ₹12 Cr (+195.35% YoY) — 0.0002% of India's total imports - Trade balance: ₹1,826 Cr (Surplus); surplus rank #209 of 12657 HSN codes - Share of Sub-Chapter 6406: 82.16% of its exports; import side 0.80% - Rank within Sub-Chapter 6406: #1 of 12 by export value; import-side #5 ### Key metrics - Export CAGR: -1.76% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #302 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +27.44% in FY 2022-23 - Contribution to Sub-Ch. 6406: 82.16% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 64061020 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. 6406 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6406 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 2,044.87 | 0.0895% | — | 87.11% | 2.22 | 0.0001% | — | 0.42% | +2,042.65 | #149 | | FY 2019-20 | 1,698.33 | 0.0772% | −16.95% | 85.65% | 6.83 | 0.0002% | +207.66% | 1.09% | +1,691.50 | #189 | | FY 2020-21 | 1,316.26 | 0.0612% | −22.50% | 83.22% | 2.15 | 0.0001% | −68.52% | 0.42% | +1,314.11 | #258 | | FY 2021-22 | 1,654.28 | 0.0527% | +25.68% | 82.29% | 11.08 | 0.0002% | +415.35% | 1.45% | +1,643.20 | #288 | | FY 2022-23 | 2,108.21 | 0.0582% | +27.44% | 85.31% | 7.13 | 0.0001% | −35.65% | 0.84% | +2,101.08 | #243 | | FY 2023-24 | 1,886.38 | 0.0521% | −10.52% | 82.27% | 4.09 | 0.0001% | −42.64% | 0.53% | +1,882.29 | #267 | | FY 2024-25 | 1,838.42 | 0.0500% | −2.54% | 82.16% | 12.08 | 0.0002% | +195.35% | 0.80% | +1,826.34 | #302 | - CAGR (7-year): exports -1.76%/yr, imports 32.62%/yr (consistently Surplus) ## Key trade insights: HSN Code 64061020 export-import analysis ### Export decline: -1.76% CAGR over 7 years India's exports under HSN Code 64061020 have declined at a compound annual rate of -1.76% over 7 fiscal years, falling from ₹2,044.87 Crore in FY 2018-19 to ₹1,838.42 Crore in FY 2024-25. ### HSN Code 64061020 ranked #302 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 64061020 ranks #302 out of 12657 HSN codes by total export value. Within Sub-Chapter 6406, it ranks #1 of 12. By trade surplus, it ranks #209 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 64061020 exports The strongest single-year export movement for HSN Code 64061020 was recorded in FY 2022-23, when exports surged by 27.44% over the prior year. ### India maintains a trade surplus of ₹1,826.34 Crore in HSN Code 64061020 goods In FY 2024-25, India's exports of ₹1,838.42 Cr exceeded imports of ₹12.08 Cr, resulting in a trade surplus of ₹1,826.34 Crore — ranking #209 of 12657 by surplus magnitude. ### Import growth of 32.62% CAGR signals rising demand for Other Footwear Covering the Ankle in Rubber/Plastic India's imports under HSN Code 64061020 have grown at 32.62% CAGR, reaching ₹12.08 Crore in FY 2024-25. ### HSN Code 64061020 contributes 82.16% of Sub-Chapter 6406 exports — ranked #1 Among the 12 HSN codes under Sub-Chapter 6406, HSN Code 64061020 ranks #1 by export value — accounting for 82.16% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.80% share (rank #5). ## Related HSN Codes in Sub-Chapter 6406 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 64061020: Other Footwear Covering the Ankle in Rubber/Plastic (this hsn code) | ₹1,838 Cr | | #2 | [HSN Code 64061090: Insoles, Outsoles, and Other Footwear Parts](https://busy.in/hsn/hsn-64061090/) | ₹197 Cr | | #3 | [HSN Code 64069090: Miscellaneous Textile Footwear Articles](https://busy.in/hsn/hsn-64069090/) | ₹90 Cr | | #4 | [HSN Code 64062000: Handcrafted Footwear of Various Materials](https://busy.in/hsn/hsn-64062000/) | ₹40 Cr | | #5 | [HSN Code 64061010: Rubber or Plastic Footwear Covering the Ankle](https://busy.in/hsn/hsn-64061010/) | ₹38 Cr | | #6 | [HSN Code 64069020: Other Rubberized Textile Articles](https://busy.in/hsn/hsn-64069020/) | ₹27 Cr | | #7 | [HSN Code 64069040: Other Textile Footwear Components](https://busy.in/hsn/hsn-64069040/) | ₹5 Cr | | #8 | [HSN Code 64061040: Other Footwear Covering the Knee or Higher](https://busy.in/hsn/hsn-64061040/) | < ₹1 Crore | | #9 | [HSN Code 64069030: Textile Footwear with Plastic Components](https://busy.in/hsn/hsn-64069030/) | < ₹1 Crore | | #10 | [HSN Code 64061030: Footwear Covering the Knee or Higher in Rubber/Plastic](https://busy.in/hsn/hsn-64061030/) | < ₹1 Crore |