---
title: "HSN Code for Other Waterproof Footwear (Knee-covering) | HSN 64019110 GST Rate"
description: "Find HSN and GST Rates for 64019110 related to Other Waterproof Footwear (Knee-covering) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-64019110/"
---

# HSN Code 64019110: Other Waterproof Footwear (Knee-covering)

- [Section 12: Guide to HSN Section 12](https://busy.in/hsn/section-12/)
- [Chapter 64: Footwear, Gaiters & Parts](https://busy.in/hsn/chapter-64/)
- [Sub-chapter 6401: Waterproof footwear, rubber/plastics](https://busy.in/hsn/sub-chapter-6401/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| 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 : covering the knee: of rubber | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 64019110 ?

It includes Compressed Asbestos Fibre Jointing (Sheets/Rolls)

### How should mixed supplies be billed when Other 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 Other Waterproof Footwear (Knee-covering); Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Other 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.

### Do e‑way bill and e‑invoice apply for Other 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.

### Can we claim ITC on inputs used to trade Other 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.

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

Under HSN 64019110, Other Waterproof Footwear (Knee-covering) attracts Varies when sold in taxable form. Describe the exact form on the invoice.