7 codes
HSN codeDescriptionGST rate
- 64Footwear of sale value not exceeding Rs.2500 per pair5%
- 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%