6405 HSN Code: Other footwear

HSN Sub Chapter 6405 represents Other footwear under GST classification. This code helps businesses identify Other footwear correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 6405, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other footwear.

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New GST Rate for HSN Code 6405

GST Rate for Other footwear under HSN Code 6405. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

64

HSN Code

6405

HSN Description

Other footwear

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 6405

Following tariff HSN codes fall under Other footwear.

Tariff HSN

64051000

Description

With uppers of leather or composition leather (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64051000

Description

With uppers of leather or composition leather

Tariff HSN

64052000

Description

With uppers of textile materials (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64052000

Description

With uppers of textile materials

Tariff HSN

64059000

Description

Other (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64059000

Description

Other

India’s Trade Performance — HSN Sub-Chapter 6405 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹134 Cr

+2.08% vs FY 2023-24

0.0036% of India’s total exports

India’s Imports

FY 2024-25

₹61 Cr

−47.64% vs FY 2023-24

0.0010% of India’s total imports

Trade Balance

FY 2024-25

₹73 Cr

Trade Surplus

Surplus rank #413 of 1233 subchapters

% of Chapter 64

FY 2024-25

0.63%

Share of Chapter 64’s total exports in FY 2024-25

Import side: 1.07% of Chapter 64’s imports

Rank Within Chapter 64

FY 2024-25

#5 of 6

Position by export value among subchapters in Chapter 64

Import-side rank: #5 of 6

At a glance

−8.68%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#784

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+23.66%

Peak Growth Year

FY 2022-23 · strongest single-year move

0.63%

Contribution to Ch. 64

Share of Chapter 64 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #586

Balance

−159.67

Exports

231.33 ₹ Cr

0.0101% share

— YoY

1.14% of Ch. 64

Imports

391.00 ₹ Cr

0.0109% share

— YoY

7.46% of Ch. 64

FY 2019-20 Exp. Rank #665

Balance

−220.77

Exports

134.80 ₹ Cr

0.0061% share

−41.73% YoY

0.72% of Ch. 64

Imports

355.57 ₹ Cr

0.0106% share

−9.06% YoY

6.69% of Ch. 64

FY 2020-21 Exp. Rank #759

Balance

−13.64

Exports

80.62 ₹ Cr

0.0037% share

−40.19% YoY

0.58% of Ch. 64

Imports

94.26 ₹ Cr

0.0032% share

−73.49% YoY

3.04% of Ch. 64

FY 2021-22 Exp. Rank #784

Balance

−11.77

Exports

96.75 ₹ Cr

0.0031% share

+20.01% YoY

0.52% of Ch. 64

Imports

108.52 ₹ Cr

0.0024% share

+15.13% YoY

2.26% of Ch. 64

FY 2022-23 Exp. Rank #779

Balance

−8.69

Exports

119.64 ₹ Cr

0.0033% share

+23.66% YoY

0.51% of Ch. 64

Imports

128.33 ₹ Cr

0.0022% share

+18.25% YoY

1.73% of Ch. 64

FY 2023-24 Exp. Rank #766

Balance

+14.28

Exports

131.41 ₹ Cr

0.0036% share

+9.84% YoY

0.64% of Ch. 64

Imports

117.13 ₹ Cr

0.0021% share

−8.73% YoY

1.96% of Ch. 64

FY 2024-25 Exp. Rank #784

Balance

+72.81

Exports

134.14 ₹ Cr

0.0036% share

+2.08% YoY

0.63% of Ch. 64

Imports

61.33 ₹ Cr

0.0010% share

−47.64% YoY

1.07% of Ch. 64

CAGR · 7-Year

Exports

−8.68% /yr

Imports

−26.56% /yr

Consistently Surplus
Chapter 64 total

reference, FY 2024-25

Export

₹21,185.53 Cr

Import

₹5,726.89 Cr

Trade Balance

+15,458.64

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 6405 ranks #784 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 6405 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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