GST rate
5%
- Within a state
- CGST 2.5% + SGST 2.5%
- Between states
- IGST 5%
Where this code sits
- Chapter 64 — Footwear, gaiters and the like; parts of such articles
Last updated on BaelTrade: 11 September 2026
More specific codes under 64
HSN codeDescriptionGST rate
- 6401Waterproof 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 processes18%
- 6402Other footwear with outer soles and uppers of rubber or plastics18%
- 6403Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather18%
- 6404Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials18%
- 6405Other footwear18%
- 6406Parts 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 thereof18%
Products under HSN 64 on BaelTrade
No products are listed under this code yet. Be the first to list yours.
Common questions
- What is the HSN code for Footwear of sale value not exceeding Rs.2500 per pair?
- The HSN code for Footwear of sale value not exceeding Rs.2500 per pair is 64.
- What is the GST rate for HSN 64?
- The GST rate for HSN 64 is 5%. Within a state it is charged as CGST 2.5% plus SGST 2.5%; between states as IGST 5%.
Rates are for reference, taken from BaelTrade’s tax master. Check the latest CBIC notification or ask your tax adviser before filing.