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

Online Legal India LogoBy Online Legal India Published On 18 Jan 2025 Category GST

In the ever-evolving landscape of GST regulations, understanding the HSN codes and applicable GST rates for footwear, gaiters, shoes, and related products is crucial for businesses and consumers alike. Chapter 64 of the HSN code system specifically covers these items, which include everything from boots to sandals and sports shoes. In this blog, we will break down the HSN classifications and GST rates for footwear, helping you stay informed on the latest tax guidelines and ensuring compliance. Whether you’re a manufacturer, retailer, or consumer, this guide will provide valuable insights into Chapter 64’s tax structure.

HSN Code/ GST Rate of Goods- 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 GST rates and HSN codes provided in this document are based on the author's interpretation and may be updated periodically to align with current regulations. This content is intended solely for informational purposes and should not be considered as professional advice or a formal recommendation. While every effort has been made to ensure accuracy, some errors or omissions may still be present. Online Legal India disclaims responsibility for any loss or damage arising from inaccuracies or incomplete information within this document.


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