---
title: "HSN Code for Insoles, Outsoles, and Other Footwear Parts | HSN 64061090 GST Rate"
description: "Find HSN and GST Rates for 64061090 related to Insoles, Outsoles, and Other Footwear Parts with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-64061090/"
---

# HSN Code 64061090: Insoles, Outsoles, and Other Footwear Parts

- [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 : Other (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% |
| Uppers and parts thereof, other than stiffeners : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 64061090 ?

It includes Other Rubberized Textile Articles

### How much GST applies to Insoles, Outsoles, and Other Footwear Parts?

Under HSN 64061090, Insoles, Outsoles, and Other Footwear Parts attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Insoles, Outsoles, and Other Footwear Parts?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Insoles, Outsoles, and Other Footwear Parts?

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.

### How should mixed supplies be billed when Insoles, Outsoles, and Other Footwear Parts is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Insoles, Outsoles, and Other Footwear Parts; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Insoles, Outsoles, and Other Footwear Parts?

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.

## India's trade performance: HSN Code 64061090 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹197 Cr (−11.76% YoY) — 0.0054% of India's total exports
- Imports: ₹307 Cr (+208.78% YoY) — 0.0051% of India's total imports
- Trade balance: −₹110 Cr (Deficit); surplus rank #10867 of 12657 HSN codes
- Share of Sub-Chapter 6406: 8.81% of its exports; import side 20.35%
- Rank within Sub-Chapter 6406: #2 of 12 by export value; import-side #2

### Key metrics

- Export CAGR: 6.55% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1865 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +53.32% in FY 2021-22
- Contribution to Sub-Ch. 6406: 8.81% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 64061090

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 | 134.69 | 0.0059% | — | 5.74% | 151.53 | 0.0042% | — | 28.70% | −16.84 | #1692 |
| FY 2019-20 | 127.08 | 0.0058% | −5.65% | 6.41% | 154.16 | 0.0046% | +1.74% | 24.56% | −27.08 | #1745 |
| FY 2020-21 | 125.28 | 0.0058% | −1.42% | 7.92% | 110.37 | 0.0038% | −28.41% | 21.74% | +14.91 | #1838 |
| FY 2021-22 | 192.08 | 0.0061% | +53.32% | 9.55% | 160.24 | 0.0035% | +45.18% | 21.00% | +31.84 | #1691 |
| FY 2022-23 | 198.84 | 0.0055% | +3.52% | 8.05% | 164.97 | 0.0029% | +2.95% | 19.38% | +33.87 | #1746 |
| FY 2023-24 | 223.35 | 0.0062% | +12.33% | 9.74% | 99.40 | 0.0018% | −39.75% | 13.00% | +123.95 | #1661 |
| FY 2024-25 | 197.09 | 0.0054% | −11.76% | 8.81% | 306.93 | 0.0051% | +208.78% | 20.35% | −109.84 | #1865 |

- CAGR (7-year): exports 6.55%/yr, imports 12.48%/yr (consistently Deficit)

## Key trade insights: HSN Code 64061090 export-import analysis

### Consistent export growth: 6.55% CAGR over 7 years

India's exports under HSN Code 64061090 have grown at a compound annual rate of 6.55% over 7 fiscal years, rising from ₹134.69 Crore in FY 2018-19 to ₹197.09 Crore in FY 2024-25.

### HSN Code 64061090 ranked #1865 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 64061090 ranks #1865 out of 12657 HSN codes by total export value. Within Sub-Chapter 6406, it ranks #2 of 12. By trade surplus, it ranks #10867 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 64061090 exports

The strongest single-year export movement for HSN Code 64061090 was recorded in FY 2021-22, when exports surged by 53.32% over the prior year.

### India records a trade deficit of ₹109.84 Crore in HSN Code 64061090 goods

In FY 2024-25, India's imports of ₹306.93 Cr exceeded exports of ₹197.09 Cr, resulting in a trade deficit of ₹109.84 Crore — ranking #10867 of 12657 by surplus magnitude.

### Import growth of 12.48% CAGR signals rising demand for Insoles, Outsoles, and Other Footwear Parts

India's imports under HSN Code 64061090 have grown at 12.48% CAGR, reaching ₹306.93 Crore in FY 2024-25.

### HSN Code 64061090 contributes 8.81% of Sub-Chapter 6406 exports — ranked #2

Among the 12 HSN codes under Sub-Chapter 6406, HSN Code 64061090 ranks #2 by export value — accounting for 8.81% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 20.35% share (rank #2).

## 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 (this hsn code) | ₹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 |