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

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

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