Chapter 64 – GST Rates and HSN Codes of Footwear Products
The GST rates on Footwear Products are from 5 to 18%. Check the following GST Rate Table.
The HSN Codes are listed from 6401 to 6406. Check the following GST Rates & HSN Code chart.
GST Rates and HSN Codes of Footwear Products
|HSN Code||Items/Services||Rate (%)||w.e.f.|
|64||Footwear having a retail sale price not exceeding (Rs.500 1000 substituted on 27/07/2018) per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.||5||28/06/2017|
|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||28/06/2017|
|6402||Other footwear with outer soles and uppers of rubber or plastics||18||28/06/2017|
|6403||Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather||18||28/06/2017|
|6404||Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials||18||28/06/2017|
|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||28/06/2017|
Here GST rates on Footwear Products means as follows:
- IGST 5% (SGST 2.5% + CSGT 2.5%)
- IGST 12% (SGST 6% + CGST + 6%)
- IGST 18% (SGST 9% + CGST 9%).
- IGST 28% (SGST 14% + CGST 14%)
- IGST 3% (SGST 1.5% + CGST 1.5%)