HSN Code & GST Rate for Footwear, gaiters, shoes etc - Chapter 64

Rates (%) Products Description HSN Codes Export and Import HSN Codes
5% Footwear having a retail sale price not exceeding Rs.1000 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself. 64
18% Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. 6401 64011010, 64011090, 64019210, 64019290, 64019910, 64019990
18% Other footwear with outer soles and uppers of rubber or plastics. 6402 64021210, 64021290, 64021910, 64021990, 64022010, 64022090, 64029110, 64029190, 64029910, 64029990
18% Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather 6403 64031200, 64031910, 64031920, 64031990, 64032011, 64032012, 64032013, 64032019, 64032021, 64032022, 64032023, 64032029, 64032030, 64032040, 64032090, 64034000, 64035111, 64035112, 64035113, 64035119, 64035190, 64035910, 64035920, 64035930, 64035990, 64039110, 64039120, 64039190, 64039910, 64039920, 64039990
18% Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials 6404 64041110, 64041120, 64041190, 64041910, 64041920, 64041990, 64042000
18% Other footwear 6405 64051000, 64052000, 64059000
18% 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 6406 64061010, 64061020, 64061030, 64061040, 64061090, 64062000, 64069010, 64069020, 64069030, 64069040, 64069090

Disclaimer

The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.

CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.