Official list of 50 HSN codes and GST tax rates. Waterproof footwear, leather footwear, sports shoes, slippers, and outer soles/uppers.
| Code | Type | Description | GST Rate | CGST | SGST | IGST | Action |
|---|---|---|---|---|---|---|---|
#64HSN | HSN | Footwear, gaiters and the like; parts of such articles Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#6401HSN | HSN | 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. Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#640110HSN | HSN | FOOTWEAR INCORPORATING A PROTECTIVE METAL TOE CAP : Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64011010HSN | HSN | OF RUBBER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64011090HSN | HSN | OTHER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64019110HSN | HSN | 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 OTHER FOOTWEAR : COVERING THE KNEE: OF RUBBER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64019190HSN | HSN | 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 OTHER FOOTWEAR : COVERING THE KNEE: OTHER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#640192HSN | HSN | COVERING THE ANKLE BUT NOT COVERING THE KNEE : Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64019210HSN | HSN | OF RUBBER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64019290HSN | HSN | OTHER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#640199HSN | HSN | OTHER : Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64019910HSN | HSN | OF RUBBER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64019990HSN | HSN | OTHER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#6402HSN | HSN | OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#640212HSN | HSN | SKI-BOOTS, CROSS-COUNTRY SKI FOOTWEAR AND SNOWBOARD BOOTS : Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64021210HSN | HSN | OF RUBBER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64021290HSN | HSN | OTHER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#640219HSN | HSN | OTHER : Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64021910HSN | HSN | OF RUBBER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64021990HSN | HSN | OTHER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#640220HSN | HSN | FOOTWEAR WITH UPPER STRAPS OR THONGS ASSEMBLED TO THE SOLE BY MEANS OF PLUGS : Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64022010HSN | HSN | OF RUBBER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64022090HSN | HSN | OTHER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64023010HSN | HSN | OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS OTHER FOOTWEAR, INCORPORATING A PROTECTIVE METAL TOE-CAP: OF RUBBER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64023090HSN | HSN | OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS OTHER FOOTWEAR, INCORPORATING A PROTECTIVE METAL TOE-CAP: OTHER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#640291HSN | HSN | COVERING THE ANKLE : Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64029110HSN | HSN | OF RUBBER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64029190HSN | HSN | OTHER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#640299HSN | HSN | Other Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64029910HSN | HSN | OF RUBBER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64029990HSN | HSN | OTHER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#6403HSN | HSN | FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#640312HSN | HSN | SKI-BOOTS, CROSS-COUNTRY SKI FOOTWEAR AND SNOWBOARD BOOTS : Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64031200HSN | HSN | SKI-BOOTS, CROSS-COUNTRY SKI FOOTWEAR AND SNOWBOARD BOOTS Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#640319HSN | HSN | OTHER : Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64031910HSN | HSN | WITH OUTER SOLES OF LEATHER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64031920HSN | HSN | WITH OUTER SOLES OF RUBBER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64031990HSN | HSN | OTHER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#640320HSN | HSN | FOOTWEAR WITH OUTER SOLES OF LEATHER, AND UPPERS WHICH CONSIST OF LEATHER STRAPS ACROSS THE INSTEP AND AROUND THE BIG TOE : Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64032011HSN | HSN | FOR MEN Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64032012HSN | HSN | FOR WOMEN Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64032013HSN | HSN | FOR CHILDREN Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64032019HSN | HSN | OTHER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64032021HSN | HSN | FOR MEN Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64032022HSN | HSN | FOR WOMEN Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64032023HSN | HSN | FOR CHILDREN Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64032029HSN | HSN | OTHERS Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64032030HSN | HSN | OF LEATHER SOLES WITH EMBROIDERED UPPERS Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64032040HSN | HSN | KOLAPURI CHAPPALS AND SIMILAR FOOTWEAR Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% | |
#64032090HSN | HSN | OTHER Chapter 64 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% 5% (≤₹1k) / 18% (>₹1k) | 2.5% | 2.5% | 5% |
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