---
title: "HSN Code for Rubber Waterproof Footwear (Knee-covering) | HSN 63079090 GST Rate"
description: "Find HSN and GST Rates for 63079090 related to Rubber Waterproof Footwear (Knee-covering) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-63079090/"
---

# HSN Code 63079090: Rubber Waterproof Footwear (Knee-covering)

- [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/)
- [Chapter 63: Made-up Textile, Worn Clothing & Rags](https://busy.in/hsn/chapter-63/)
- [Sub-chapter 6307: Other Made-Up Articles, Dress Patterns](https://busy.in/hsn/sub-chapter-6307/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other made up articles, including dress patterns other: other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 63079090 ?

It includes Asbestos Packing Joints

### Do e‑way bill and e‑invoice apply for Rubber Waterproof Footwear (Knee-covering)?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### How should mixed supplies be billed when Rubber Waterproof Footwear (Knee-covering) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Rubber Waterproof Footwear (Knee-covering); Nil for exempt items if applicable).

### Any common misclassification issue with Rubber Waterproof Footwear (Knee-covering)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Rubber Waterproof Footwear (Knee-covering)?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### How much GST applies to Rubber Waterproof Footwear (Knee-covering)?

Under HSN 63079090, Rubber Waterproof Footwear (Knee-covering) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Rubber Waterproof Footwear (Knee-covering)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.