--- title: "HSN Code for Other Footwear Covering the Knee or Higher | HSN 64061040 GST Rate" description: "Find HSN and GST Rates for 64061040 related to Other Footwear Covering the Knee or Higher with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-64061040/" --- # HSN Code 64061040: Other Footwear Covering the Knee or Higher - [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 : Sheep lining (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% | | Uppers and parts thereof, other than stiffeners : Sheep lining | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 64061040 ? It includes Rubberized Textile Footwear ### Do e‑way bill and e‑invoice apply for Other Footwear Covering the Knee or Higher? 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 Knee or Higher? 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 Knee or Higher? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Other Footwear Covering the Knee or Higher? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Other Footwear Covering the Knee or Higher? Under HSN 64061040, Other Footwear Covering the Knee or Higher 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 Knee or Higher 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 Knee or Higher; Nil for exempt items if applicable). ## India's trade performance: HSN Code 64061040 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4564 of 12657 HSN codes - Share of Sub-Chapter 6406: 0.04% of its exports; import side 0.00% - Rank within Sub-Chapter 6406: #8 of 12 by export value; import-side #11 ### Key metrics - Export CAGR: 24.92% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8297 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +236.00% in FY 2019-20 - Contribution to Sub-Ch. 6406: 0.04% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 64061040 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% | — | 0.01% | Nil | 0.0000% | — | 0.00% | +0.25 | #8668 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +236.00% | 0.04% | Nil | 0.0000% | — | 0.00% | +0.84 | #7759 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +7.14% | 0.06% | Nil | 0.0000% | — | 0.00% | +0.90 | #7745 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −91.11% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.08 | #9630 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +87.50% | 0.01% | Nil | 0.0000% | — | 0.00% | +0.15 | #9449 | | FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.04% | < ₹1 Crore | 0.0000% | — | 0.00% | +0.90 | #8297 | - CAGR (7-year): exports 24.92%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 64061040 export-import analysis ### Consistent export growth: 24.92% CAGR over 7 years India's exports under HSN Code 64061040 have grown at a compound annual rate of 24.92% over 7 fiscal years, rising from ₹0.25 Crore in FY 2018-19 to ₹0.95 Crore in FY 2024-25. ### HSN Code 64061040 ranked #8297 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 64061040 ranks #8297 out of 12657 HSN codes by total export value. Within Sub-Chapter 6406, it ranks #8 of 12. By trade surplus, it ranks #4564 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 64061040 exports The strongest single-year export movement for HSN Code 64061040 was recorded in FY 2019-20, when exports surged by 236.00% over the prior year. ### India maintains a trade surplus of ₹0.90 Crore in HSN Code 64061040 goods In FY 2024-25, India's exports of ₹0.95 Cr exceeded imports of ₹0.05 Cr, resulting in a trade surplus of ₹0.90 Crore — ranking #4564 of 12657 by surplus magnitude. ### HSN Code 64061040 contributes 0.04% of Sub-Chapter 6406 exports — ranked #8 Among the 12 HSN codes under Sub-Chapter 6406, HSN Code 64061040 ranks #8 by export value — accounting for 0.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #11). ## 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 (this hsn code) | < ₹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 |