HSN Code & GST Rate for Footwear, gaiters, shoes etc – Chapter 64

Rates (%)Products DescriptionHSN CodesExport 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.640164011010, 64011090, 64019210, 64019290, 64019910, 64019990
18%Other footwear with outer soles and uppers of rubber or plastics.640264021210, 64021290, 64021910, 64021990, 64022010, 64022090, 64029110, 64029190, 64029910, 64029990
18%Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather640364031200, 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 materials640464041110, 64041120, 64041190, 64041910, 64041920, 64041990, 64042000
18%Other footwear640564051000, 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 thereof640664061010, 64061020, 64061030, 64061040, 64061090, 64062000, 64069010, 64069020, 64069030, 64069040, 64069090
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