HSN Code 64061040 represents Sheep Leather Footwear Linings under GST classification. This code helps businesses identify Sheep Leather Footwear Linings correctly for billing, taxation, and trade. With HSN Code 64061040, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Sheep Leather Footwear Linings.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 64061040 relates to the following description.
Footwear, gaiters and the like; parts of such articles
Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
Uppers and parts thereof, other than stiffeners : Sheep lining
9%
9%
18%
0%
Description of Goods
Uppers and parts thereof, other than stiffeners : Sheep lining
Chapter
64 - Footwear, gaiters and the like; parts of such articles
Sub Chapter
6406 - Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Sheep Leather Footwear Linings does not include products with the following descriptions.
Uppers and parts thereof, other than stiffeners : Embroidered uppers of textile materials
Uppers and parts thereof, other than stiffeners : Leather uppers (prepared)
Uppers and parts thereof, other than stiffeners : Goat lining
Uppers and parts thereof, other than stiffeners : Other
Outer soles and heels, of rubber or plastics
Other : Of wood
Other : Leather parts other than soles and prepared uppers
Other : Leather soles
Other : Gaiters, leggings and similar articles
Other : Parts of gaiters, leggings and similar articles
Other : Other
Uppers and parts thereof, other than stiffeners : Embroidered uppers of textile materials
Uppers and parts thereof, other than stiffeners : Leather uppers (prepared)
Uppers and parts thereof, other than stiffeners : Goat lining
Uppers and parts thereof, other than stiffeners : Other
Outer soles and heels, of rubber or plastics
Other : Of wood
Other : Leather parts other than soles and prepared uppers
Other : Leather soles
Other : Gaiters, leggings and similar articles
Other : Parts of gaiters, leggings and similar articles
Other : Other
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26< ₹1 Crore
0.0000% of India’s total exports
India’s Imports
FY 2025-26< ₹1 Crore
0.0000% of India’s total imports
Trade Balance
FY 2025-26−< ₹1 Crore
Surplus rank #7487 of 12872 HSN codes
% of Sub-Chapter 6406
FY 2025-260.00%
Share of Sub-Chapter 6406’s total exports in FY 2025-26
Import side: 0.01% of Sub-Chapter 6406’s imports
Rank Within Sub-Chapter 6406
FY 2025-26#11 of 12
Position by export value among HSN codes in Sub-Chapter 6406
Import-side rank: #11 of 12
At a glance
−16.63%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#10021
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+236.00%
Peak Growth Year
FY 2019-20 · strongest single-year move
0.00%
Contribution to Sub-Ch. 6406
Share of Sub-Chapter 6406 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
+0.25
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.01% of Sub-Ch. 6406
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 6406
Balance
+0.84
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+236.00% YoY
0.04% of Sub-Ch. 6406
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 6406
Balance
+0.90
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+7.14% YoY
0.06% of Sub-Ch. 6406
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 6406
Balance
+0.08
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−91.11% YoY
0.00% of Sub-Ch. 6406
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 6406
Balance
+0.15
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+87.50% YoY
0.01% of Sub-Ch. 6406
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 6406
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 6406
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 6406
Balance
+0.90
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.04% of Sub-Ch. 6406
Imports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 6406
Balance
−0.15
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−92.63% YoY
0.00% of Sub-Ch. 6406
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+340.00% YoY
0.01% of Sub-Ch. 6406
CAGR · 8-Year
Exports
−16.63% /yr
Imports
—
reference, FY 2025-26
Export
₹2,390.59 Cr
Import
₹1,718.95 Cr
Trade Balance
+671.64
India's exports under HSN Code 64061040 have declined at a compound annual rate of −16.63% over 8 fiscal years, falling from ₹0.25 Crore in FY 2018-19 to ₹0.07 Crore in FY 2025-26.
In FY 2025-26, HSN Code 64061040 ranks #10021 out of 12872 HSN codes by total export value. Within Sub-Chapter 6406, it ranks #11 of 12. By trade surplus, it ranks #7487 of 12872.
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.
In FY 2025-26, India's imports of ₹0.22 Cr exceeded exports of ₹0.07 Cr, resulting in a trade deficit of ₹0.15 Crore — ranking #7487 of 12872 by surplus magnitude.
Among the 12 HSN codes under Sub-Chapter 6406, HSN Code 64061040 ranks #11 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.01% share (rank #11).
Clear answers to common queries about HSN Code 64061040 and GST compliance.
It includes Rubberized Textile Footwear
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.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 64061040, Sheep Leather Footwear Linings attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sheep Leather Footwear Linings; Nil for exempt items if applicable).