Book A Demo



  • calculateSection 12

    Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-Sticks, Seat-Sticks, Whips, Riding-Crops And Parts Thereof, Prepared Feathers And Articles Made Theewith; Artificial Flowers; Articles Of Human Hair

  • calculateChapter 64

    Footwear, gaiters and the like; parts of such articles

Sub Chapters under Footwear, Gaiters & Parts

The following Sub Chapters fall under HSN Chapter 64:

Sub Chapter
New GST Rate
Old GST Rate
Description
Sub Chapter
6401
New GST Rate
5%
Old GST Rate
5%
Description
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
Sub Chapter
6402
New GST Rate
5%
Old GST Rate
5%
Description
Other footwear with outer soles and uppers of rubber or plastics
Sub Chapter
6403
New GST Rate
5%
Old GST Rate
5%
Description
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
Sub Chapter
6404
New GST Rate
18%
Old GST Rate
18%
Description
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
Sub Chapter
6405
New GST Rate
18%
Old GST Rate
18%
Description
Other footwear
Sub Chapter
6406
New GST Rate
18%
Old GST Rate
18%
Description
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

Case Laws Related to Chapter 64

Order Number
Description
Order Number
Order No. 47
Description
Sunchirin Auto Parts India Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
KER/79/2020
Description
M/S. Dynamic Techno Medicals Pvt. Ltd. (AAR (Authority For Advance Ruling), Kerala)
Description
I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Description
Shradha Polymats (AAR (Authority For Advance Ruling), Maharashtra)

Important Disclaimer

The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.