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Chapter 64 of the HSN tariff covers Footwear, gaiters and the like; parts of such articles. It has 6 headings (4-digit codes) and 74 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
Check any code offline in the BooksOn HSN appFree · no ads · works offline · which rate fits your goods, step by step · rate on any date since 1 July 2017 · CGST, SGST/UTGST, IGST and cess with the CBIC notification · English, हिन्दी, தமிழ்.
6401 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.
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
640110 | Footwear incorporating a protective metal toe cap | 5% or 18% |
64011010 | Of rubber | 5% or 18% (by price) |
64011090 | Other | 5% or 18% (by price) |
64019110 | 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 | 5% or 18% (by price) |
64019190 | 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 | 5% or 18% (by price) |
640192 | Covering the ankle but not covering the knee | 5% or 18% |
64019210 | Of rubber | 5% or 18% (by price) |
64019290 | Other | 5% or 18% (by price) |
640199 | Other | 5% or 18% |
64019910 | Of rubber | 5% or 18% (by price) |
64019990 | Other | 5% or 18% (by price) |
6402 Other footwear with outer soles and uppers of rubber or plastics
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
640212 | Ski-boots, cross-country ski footwear and snowboard boots | 5% or 18% |
64021210 | Of rubber | 5% or 18% (by price) |
64021290 | Other | 5% or 18% (by price) |
640219 | Other | 5% or 18% |
64021910 | Of rubber | 5% or 18% (by price) |
64021990 | Other | 5% or 18% (by price) |
640220 | Footwear with upper straps or thongs assembled to the sole by means of plugs | 5% or 18% |
64022010 | Of rubber | 5% or 18% (by price) |
64022090 | Other | 5% or 18% (by price) |
64023010 | Other footwear with outer soles and uppers of rubber or plastics other footwear, incorporating a protective metal toe-cap: of rubber | 5% or 18% (by price) |
64023090 | Other footwear with outer soles and uppers of rubber or plastics other footwear, incorporating a protective metal toe-cap: other | 5% or 18% (by price) |
640291 | Covering the ankle | 5% or 18% |
64029110 | Of rubber | 5% or 18% (by price) |
64029190 | Other | 5% or 18% (by price) |
640299 | Other | 5% or 18% |
64029910 | Of rubber | 5% or 18% (by price) |
64029990 | Other | 5% or 18% (by price) |
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
640312 | Ski-boots, cross-country ski footwear and snowboard boots | 5% or 18% |
64031200 | Ski-boots, cross-country ski footwear and snowboard boots | 5% or 18% (by price) |
640319 | Other | 5% or 18% |
64031910 | With outer soles of leather | 5% or 18% (by price) |
64031920 | With outer soles of rubber | 5% or 18% (by price) |
64031990 | Other | 5% or 18% (by price) |
640320 | Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 5% or 18% |
64032011 | For men | 5% or 18% (by price) |
64032012 | For women | 5% or 18% (by price) |
64032013 | For children | 5% or 18% (by price) |
64032019 | Other | 5% or 18% (by price) |
64032021 | For men | 5% or 18% (by price) |
64032022 | For women | 5% or 18% (by price) |
64032023 | For children | 5% or 18% (by price) |
64032029 | Others | 5% or 18% (by price) |
64032030 | Of leather soles with embroidered uppers | 5% or 18% (by price) |
64032040 | Kolapuri chappals and similar footwear | 5% or 18% (by price) |
64032090 | Other | 5% or 18% (by price) |
64033000 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap | 5% or 18% (by price) |
640340 | Other footwear, incorporating a protective metal toe-cap | 5% or 18% |
64034000 | Other footwear, incorporating a protective metal toe-cap | 5% or 18% (by price) |
640351 | Covering the ankle | 5% or 18% |
64035111 | For men | 5% or 18% (by price) |
64035112 | For women | 5% or 18% (by price) |
64035113 | For children | 5% or 18% (by price) |
64035119 | Other | 5% or 18% (by price) |
64035190 | Other | 5% or 18% (by price) |
640359 | Other | 5% or 18% |
64035910 | For men | 5% or 18% (by price) |
64035920 | For women | 5% or 18% (by price) |
64035930 | For children | 5% or 18% (by price) |
64035990 | Other | 5% or 18% (by price) |
640391 | Covering the ankle | 5% or 18% |
64039110 | Leather boots and other footwear with rubber sole | 5% or 18% (by price) |
64039120 | Leather footwear with plastic and synthetic sole | 5% or 18% (by price) |
64039190 | Other | 5% or 18% (by price) |
640399 | Other | 5% or 18% |
64039910 | Leather sandals with rubber sole | 5% or 18% (by price) |
64039920 | Leather sandals with plastic or synthetic sole | 5% or 18% (by price) |
64039990 | Other | 5% or 18% (by price) |
6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
640411 | Sports footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like | 5% or 18% |
64041110 | Of rubber sole with canvas upper | 5% or 18% (by price) |
64041120 | Of rubber sole with leather cloth uppers | 5% or 18% (by price) |
64041190 | Other | 5% or 18% (by price) |
640419 | Other | 5% or 18% |
64041910 | Of rubber sole with canvas upper | 5% or 18% (by price) |
64041920 | Of rubber sole with leather cloth uppers | 5% or 18% (by price) |
64041990 | Other | 5% or 18% (by price) |
640420 | Footwear with outer soles of leather or composition leather | 5% or 18% |
64042000 | Footwear with outer soles of leather or composition leather | 5% or 18% (by price) |
6405 Other footwear
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
640510 | With uppers of leather or composition leather | 5% or 18% |
64051000 | With uppers of leather or composition leather | 5% or 18% (by price) |
640520 | With uppers of textile materials | 5% or 18% |
64052000 | With uppers of textile materials | 5% or 18% (by price) |
640590 | Other | 5% or 18% |
64059000 | Other | 5% or 18% (by price) |
6406 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
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
640610 | Uppers and parts thereof, other than stiffeners | 18% |
64061010 | Embroidered uppers of textile materials | 18% |
64061020 | Leather uppers (prepared) | 18% |
64061030 | Goat lining | 18% |
64061040 | Sheep lining | 18% |
64061090 | Other | 18% |
640620 | Outer soles and heels,of rubber or plastics | 18% |
64062000 | Outer soles and heels,of rubber or plastics | 18% |
640690 | Other | 18% |
64069010 | Of wood | 18% |
64069020 | Leather parts other than soles and prepared uppers | 18% |
64069030 | Leather soles | 18% |
64069040 | Gaiters,leggings and similar articles | 18% |
64069050 | Parts of gaiters,leggings and similar articles | 18% |
64069090 | Other | 18% |
640699 | Of other materials | 18% |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
