GST Rates & HSN Codes on Waterproof footwear with soles, leather, socks, rubber & plastics


HSN Code Description Rate (%) CESS (%)
64 Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself. 5
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 18
6402 Other footwear with outer soles and uppers of rubber or plastics 18
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather 18
6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials 18
6405 Other footwear 18
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 18

Disclaimer : All rates & codes are best to our latest information. However there may be variations due to Government's latest updates. We are not responsible for any wrong information.