HSN Code & GST Rate for Bricks & ceramic products - Chapter 69
18 Jan, 2025
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.
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.