| Rates (%) | Products Description | HSN Codes | Export 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. | 6401 | 64011010, 64011090, 64019210, 64019290, 64019910, 64019990 |
| 18% | Other footwear with outer soles and uppers of rubber or plastics. | 6402 | 64021210, 64021290, 64021910, 64021990, 64022010, 64022090, 64029110, 64029190, 64029910, 64029990 |
| 18% | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | 6403 | 64031200, 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 materials | 6404 | 64041110, 64041120, 64041190, 64041910, 64041920, 64041990, 64042000 |
| 18% | Other footwear | 6405 | 64051000, 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 thereof | 6406 | 64061010, 64061020, 64061030, 64061040, 64061090, 64062000, 64069010, 64069020, 64069030, 64069040, 64069090 |
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. File My Tax online will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.
