--- title: "HSN Code for Footwear Covering the Knee or Higher in Rubber/Plastic | HSN 64061030 GST Rate" description: "Find HSN and GST Rates for 64061030 related to Footwear Covering the Knee or Higher in Rubber/Plastic with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-64061030/" --- # HSN Code 64061030: Footwear Covering the Knee or Higher 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 : Goat lining (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% | | Uppers and parts thereof, other than stiffeners : Goat lining | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 64061030 ? It includes Handcrafted Footwear of Various Materials ### Does packaging or labelling change the GST for Footwear Covering the Knee or Higher 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. ### How much GST applies to Footwear Covering the Knee or Higher in Rubber/Plastic? Under HSN 64061030, Footwear Covering the Knee or Higher in Rubber/Plastic attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Footwear Covering the Knee or Higher 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 Footwear Covering the Knee or Higher in Rubber/Plastic; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Footwear Covering the Knee or Higher 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. ### Any common misclassification issue with Footwear Covering the Knee or Higher in Rubber/Plastic? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Footwear Covering the Knee or Higher 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 64061030 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+720.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−62.50% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4903 of 12657 HSN codes - Share of Sub-Chapter 6406: 0.02% of its exports; import side 0.00% - Rank within Sub-Chapter 6406: #10 of 12 by export value; import-side #12 ### Key metrics - Export CAGR: 34.26% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8974 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +2,566.67% in FY 2022-23 - Contribution to Sub-Ch. 6406: 0.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 64061030 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 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.01% | +0.02 | #9371 | | FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | 0.00 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +0.04 | #9622 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −25.00% | 0.00% | < ₹1 Crore | 0.0000% | — | 0.01% | −0.01 | #9964 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +2,566.67% | 0.03% | < ₹1 Crore | 0.0000% | −75.00% | 0.00% | +0.79 | #8296 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −93.75% | 0.00% | < ₹1 Crore | 0.0000% | +700.00% | 0.01% | −0.03 | #10057 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +720.00% | 0.02% | < ₹1 Crore | 0.0000% | −62.50% | 0.00% | +0.38 | #8974 | - CAGR (7-year): exports 34.26%/yr, imports -8.16%/yr (consistently Surplus) ## Key trade insights: HSN Code 64061030 export-import analysis ### Consistent export growth: 34.26% CAGR over 7 years India's exports under HSN Code 64061030 have grown at a compound annual rate of 34.26% over 7 fiscal years, rising from ₹0.07 Crore in FY 2018-19 to ₹0.41 Crore in FY 2024-25. ### HSN Code 64061030 ranked #8974 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 64061030 ranks #8974 out of 12657 HSN codes by total export value. Within Sub-Chapter 6406, it ranks #10 of 12. By trade surplus, it ranks #4903 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 64061030 exports The strongest single-year export movement for HSN Code 64061030 was recorded in FY 2022-23, when exports surged by 2,566.67% over the prior year. ### India maintains a trade surplus of ₹0.38 Crore in HSN Code 64061030 goods In FY 2024-25, India's exports of ₹0.41 Cr exceeded imports of ₹0.03 Cr, resulting in a trade surplus of ₹0.38 Crore — ranking #4903 of 12657 by surplus magnitude. ### Import growth of -8.16% CAGR signals stable import dependency for Footwear Covering the Knee or Higher in Rubber/Plastic India's imports under HSN Code 64061030 have grown at -8.16% CAGR, reaching ₹0.03 Crore in FY 2024-25. ### HSN Code 64061030 contributes 0.02% of Sub-Chapter 6406 exports — ranked #10 Among the 12 HSN codes under Sub-Chapter 6406, HSN Code 64061030 ranks #10 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #12). ## 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](https://busy.in/hsn/hsn-64061020/) | ₹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 (this hsn code) | < ₹1 Crore |