---
title: "HSN Code for Rubber Footwear with Metal Toe-Cap | HSN 64019190 GST Rate"
description: "Find HSN and GST Rates for 64019190 related to Rubber Footwear with Metal Toe-Cap with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-64019190/"
---

# HSN Code 64019190: Rubber Footwear with Metal Toe-Cap

- [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: other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 64019190 ?

It includes Brake Linings and Pads (Friction Material)

### Can we claim ITC on inputs used to trade Rubber Footwear with Metal Toe-Cap?

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

### Any common misclassification issue with Rubber Footwear with Metal Toe-Cap?

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

### How should mixed supplies be billed when Rubber Footwear with Metal Toe-Cap is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Rubber Footwear with Metal Toe-Cap?

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 much GST applies to Rubber Footwear with Metal Toe-Cap?

Under HSN 64019190, Rubber Footwear with Metal Toe-Cap attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Rubber Footwear with Metal Toe-Cap?

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.