5% GST⚖️ 5% (≤₹1k) / 18% (>₹1k)Chapter 64HSN Goods
HSN Code for 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
OFFICIAL HSN / SAC CODE6406
GST Tax Rate Breakdown
CGST (Central)2.5%
SGST / UTGST (State)2.5%
IGST (Inter-State)5%
Compensation CessNil
| CGST Rate (Intra-State Supply) | 2.5% |
|---|---|
| SGST / UTGST Rate (Intra-State Supply) | 2.5% |
| IGST Rate (Inter-State Supply) | 5% |
Conditional GST Slab Information:
Footwear with retail sale price up to ₹1,000 per pair attracts 5% GST; footwear above ₹1,000 attracts 18% GST.
Section & Chapter Context
SECTION IGeneral
CHAPTER 64Chapter 64 →
❓ Frequently Asked Questions & Expert Help
Official CBIC GST TariffThe official HSN code for 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 is 6406 as notified under the GST Tariff by the Central Board of Indirect Taxes and Customs (CBIC). It is required on tax invoices and e-Way bills for accurate GST compliance.
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