--- title: "6405 HSN Code | HSN Code for Other footwear in India" description: "Know more about 6405 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 6405 covering Other footwear." canonical: "https://busy.in/hsn/sub-chapter-6405/" --- # HSN Sub-chapter 6405: Other footwear Other footwear Part of [Chapter 64: Footwear, Gaiters & Parts](https://busy.in/hsn/chapter-64/). - Current GST rate: 18% - Earlier GST rate: 18% ## HSN codes | Code | Title | | --- | --- | | 64051000 | [Textile Curtains and Interior Blinds](https://busy.in/hsn/hsn-64051000/) | | 64052000 | [Other Textile Curtains and Blinds](https://busy.in/hsn/hsn-64052000/) | | 64059000 | [Other Textile Goods Including Curtains and Blinds](https://busy.in/hsn/hsn-64059000/) | ## Frequently asked questions ### What products are classified under HSN 6405 It includes Other footwear ### What should my invoice and records include for Other footwear? Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail. ### Can I claim ITC on inputs and services used for Other footwear? If your outward supply of Other footwear is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43. ### If I repair and return Other footwear, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ### Does MRP, weight or pack size change GST treatment for Other footwear? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ### How are warranty replacements of Other footwear handled? If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability. ## India's trade performance: HSN Sub-Chapter 6405 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹134 Cr (+2.08% YoY) — 0.0036% of India's total exports - Imports: ₹61 Cr (−47.64% YoY) — 0.0010% of India's total imports - Trade balance: ₹73 Cr (Surplus); surplus rank #413 of 1233 sub-chapters - Share of Chapter 64: 0.63% of its exports; import side 1.07% - Rank within Chapter 64: #5 of 6 by export value; import-side #5 ### Key metrics - Export CAGR: -8.68% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #784 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +23.66% in FY 2022-23 - Contribution to Ch. 64: 0.63% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 6405 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 Ch. 64 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 64 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 231.33 | 0.0101% | — | 1.14% | 391.00 | 0.0109% | — | 7.46% | −159.67 | #586 | | FY 2019-20 | 134.80 | 0.0061% | −41.73% | 0.72% | 355.57 | 0.0106% | −9.06% | 6.69% | −220.77 | #665 | | FY 2020-21 | 80.62 | 0.0037% | −40.19% | 0.58% | 94.26 | 0.0032% | −73.49% | 3.04% | −13.64 | #759 | | FY 2021-22 | 96.75 | 0.0031% | +20.01% | 0.52% | 108.52 | 0.0024% | +15.13% | 2.26% | −11.77 | #784 | | FY 2022-23 | 119.64 | 0.0033% | +23.66% | 0.51% | 128.33 | 0.0022% | +18.25% | 1.73% | −8.69 | #779 | | FY 2023-24 | 131.41 | 0.0036% | +9.84% | 0.64% | 117.13 | 0.0021% | −8.73% | 1.96% | +14.28 | #766 | | FY 2024-25 | 134.14 | 0.0036% | +2.08% | 0.63% | 61.33 | 0.0010% | −47.64% | 1.07% | +72.81 | #784 | - CAGR (7-year): exports -8.68%/yr, imports -26.56%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 6405 export-import analysis ### Export decline: -8.68% CAGR over 7 years India's exports under HSN Sub-Chapter 6405 have declined at a compound annual rate of -8.68% over 7 fiscal years, falling from ₹231.33 Crore in FY 2018-19 to ₹134.14 Crore in FY 2024-25. ### HSN Sub-Chapter 6405 ranked #784 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 6405 ranks #784 out of 1233 sub-chapters by total export value. Within Chapter 64, it ranks #5 of 6. By trade surplus, it ranks #413 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 6405 exports The strongest single-year export movement for HSN Sub-Chapter 6405 was recorded in FY 2022-23, when exports surged by 23.66% over the prior year. ### India maintains a trade surplus of ₹72.81 Crore in HSN Sub-Chapter 6405 goods In FY 2024-25, India's exports of ₹134.14 Cr exceeded imports of ₹61.33 Cr, resulting in a trade surplus of ₹72.81 Crore — ranking #413 of 1233 by surplus magnitude. ### Import growth of -26.56% CAGR signals stable import dependency for Other footwear India's imports under HSN Sub-Chapter 6405 have grown at -26.56% CAGR, reaching ₹61.33 Crore in FY 2024-25. ### HSN Sub-Chapter 6405 contributes 0.63% of Chapter 64 exports — ranked #5 Among the 6 sub-chapters under Chapter 64, HSN Sub-Chapter 6405 ranks #5 by export value — accounting for 0.63% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.07% share (rank #5). ## Related Sub-Chapters in Chapter 64 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 6403: Leather footwear](https://busy.in/hsn/sub-chapter-6403/) | ₹15,025 Cr | | #2 | [HSN Sub-Chapter 6406: Footwear parts](https://busy.in/hsn/sub-chapter-6406/) | ₹2,238 Cr | | #3 | [HSN Sub-Chapter 6402: Rubber footwear](https://busy.in/hsn/sub-chapter-6402/) | ₹1,966 Cr | | #4 | [HSN Sub-Chapter 6404: Rubber or leather footwear](https://busy.in/hsn/sub-chapter-6404/) | ₹1,794 Cr | | #5 | HSN Sub-Chapter 6405: Other footwear (this hsn sub-chapter) | ₹134 Cr | | #6 | [HSN Sub-Chapter 6401: Waterproof footwear, rubber/plastics](https://busy.in/hsn/sub-chapter-6401/) | ₹29 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 6401 | [Waterproof footwear, rubber/plastics](https://busy.in/hsn/sub-chapter-6401/) | | 6402 | [Rubber footwear](https://busy.in/hsn/sub-chapter-6402/) | | 6403 | [Leather footwear](https://busy.in/hsn/sub-chapter-6403/) | | 6404 | [Rubber or leather footwear](https://busy.in/hsn/sub-chapter-6404/) | | 6406 | [Footwear parts](https://busy.in/hsn/sub-chapter-6406/) |