- Section 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
- Chapter 64 – Footwear, gaiters and the like; parts of such articles
- Sub-Chapters under Chapter 64
- Case Laws Related to Chapter 64
- Important Disclaimer
64 HSN Code: Footwear, Gaiters & Parts
HSN Chapter 64 represents Footwear, Gaiters & Parts under GST classification. This code helps businesses identify Footwear, Gaiters & Parts correctly for billing, taxation, and trade purposes. With HSN Chapter 64, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Footwear, Gaiters & Parts.
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Sub Chapters under HSN Chapter 64
Following Sub Chapters fall under HSN Chapter 64:
| Sub Chapter | New GST Rate | Old GST Rate | Description |
|---|---|---|---|
| 5% | 5% | 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 | |
| 5% | 5% | Other footwear with outer soles and uppers of rubber or plastics | |
| 5% | 5% | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | |
| 18% | 18% | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials | |
| 18% | 18% | Other footwear | |
| 18% | 18% | 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 |
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
Other footwear with outer soles and uppers of rubber or plastics
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
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
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Case Laws Related to Chapter 64
| Order Number | Description |
|---|---|
| Sunchirin Auto Parts India Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| M/S. Dynamic Techno Medicals Pvt. Ltd. (AAR (Authority For Advance Ruling), Kerala) | |
| I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| Shradha Polymats (AAR (Authority For Advance Ruling), Maharashtra) |
Sunchirin Auto Parts India Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
M/S. Dynamic Techno Medicals Pvt. Ltd. (AAR (Authority For Advance Ruling), Kerala)
I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Shradha Polymats (AAR (Authority For Advance Ruling), Maharashtra)
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.