GST tax rate on - 64 Footwear, gaiters and the like; parts of such articles

HS	Description	Percentage
64	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.	CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil
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	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
6402	Other footwear with outer soles and uppers of rubber or plastics	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
6403	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
6404	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
6405	Other footwear	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
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	CGST - 9% SGST - 9% IGST - 18% CESS - Nil

6 Digit HS Code for chapter 64 - Footwear, gaiters and the like; parts of such articles

• 640110 - Footwear incorporating a protective metal toe-cap
• 640199 - Other
• 640212 - Ski-boots and cross-country ski footwear and snowboard boots
• 640219 - Other
• 640220 - Footwear with upper straps or thongs assembled to the sole by means of plugs
• 640291 - Covering the ankle
• 640299 - Other
• 640319 - Other
• 640320 - All leather, open toe
• 640351 - All leather shoes
• 640192 - Covering the ankle but not covering the knee
• 640359 - Other
• 640391 - Covering the ankle
• 640399 - Other
• 640411 - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
• 640419 - Other
• 640420 - Other
• 640510 - No product specified
• 640520 - No product specified
• 640590 - No product specified
• 640610 - Uppers and parts thereof other than stiffeners
• 640620 - Uppers and parts thereof other than stiffeners
• 640690 - Other
• 640312 - Sports footwear
• 640340 - All leather, open toe

4 Digit HS Code for chapter 64 - Footwear, gaiters and the like; parts of such articles

• 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
• 6402 - OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS
• 6403 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER
• 6404 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF TEXTILE MATERIALS
• 6405 - OTHER FOOTWEAR
• 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

8 Digit HS Code for chapter 64 - Footwear, gaiters and the like; parts of such articles

• 64011010 - Of rubber
• 64011090 - Other
• 64019910 - Of rubber
• 64019990 - Other
• 64021210 - Of rubber
• 64021290 - Other
• 64021910 - Of rubber
• 64021990 - Other
• 64022010 - Of rubber
• 64022090 - Other
• 64029110 - Of rubber
• 64029190 - Other
• 64029910 - Of rubber
• 64029990 - Other
• 64031910 - With outer soles of leather
• 64031920 - With outer soles of rubber
• 64031990 - Other
• 64032011 - For men
• 64032012 - For women
• 64032013 - For children
• 64032019 - Others
• 64032021 - For men
• 64032022 - For women
• 64032023 - For children
• 64032029 - Others
• 64032030 - Of leather soles with embroidered uppers
• 64032040 - Kolapuri chappals and similar footwear
• 64032090 - Other
• 64035111 - For men
• 64035112 - For women
• 64035113 - For children
• 64019290 - Other
• 64035910 - For men
• 64035930 - For children
• 64035990 - Other
• 64039110 - Leather boots and other footwear with rubber sole
• 64039120 - Leather footwear with plastic and synthetic sole
• 64039190 - Other
• 64039910 - Leather sandals with rubber sole
• 64039920 - Leather sandals with plastic or synthetic sole
• 64039990 - Other
• 64041120 - Of rubber sole with leather cloth uppers
• 64041190 - Other
• 64041910 - Of rubber sole with canvas upper
• 64041920 - Of rubber sole with leather cloth uppers
• 64041990 - Other
• 64042000 - Footwear with outer soles of leather or composition leather
• 64051000 - With uppers of leather or composition leather
• 64052000 - With uppers of textile materials
• 64059000 - Other
• 64061020 - Leather uppers (prepared)
• 64061030 - Goat lining
• 64061040 - Sheep lining
• 64061090 - Other
• 64062000 - Outer soles and heels, of rubber or plastics
• 64069010 - Of wood
• 64035190 - Other
• 64069040 - Parts of gaiters, leggings and similar articles
• 64069090 - Other
• 64069030 - Leather soles
• 64019210 - Of rubber
• 64031200 - Ski-boots and cross-country ski footwear and snowboard boots
• 64034000 - Other footwear, incorporating a protective metal toe-cap
• 64035119 - Other
• 64035920 - For women
• 64041110 - Of rubber sole with canvas upper
• 64069020 - Leather parts of footwear, other than soles and prepared uppers
• 64061010 - Embroidered uppers of textile materials