What products are classified under HSN 64019990 ?
It includes Leather Footwear Uppers of Rubber or Plastics
HSN Code 64019990 represents Other Waterproof Footwear Covering Knee or Higher under GST classification. This code helps businesses identify Other Waterproof Footwear Covering Knee or Higher correctly for billing, taxation, and trade. With HSN Code 64019990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Waterproof Footwear Covering Knee or Higher.
HSN Code 64019990 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 64 | Footwear, gaiters and the like; parts of such articles | 6401 | 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 : Other : Other (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% |
| 64 | Footwear, gaiters and the like; parts of such articles | 6401 | 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 : Other : Other (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% |
| 64 | Footwear, gaiters and the like; parts of such articles | 6401 | 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 : Other : Other | 9% | 9% | 18% | 0% |
| 64 | Footwear, gaiters and the like; parts of such articles | 6401 | 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 : Other : Other | 9% | 9% | 18% | 0% |
Description of goods
Other footwear : Other : Other (sale value not exceeding Rs.1000 per pair)
Chapter
64 – Footwear, gaiters and the like; parts of such articles
Sub Chapter
6401 – 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
Description of goods
Other footwear : Other : Other (sale value not exceeding Rs.1000 per pair)
Chapter
64 – Footwear, gaiters and the like; parts of such articles
Sub Chapter
6401 – 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
Description of goods
Other footwear : Other : Other
Chapter
64 – Footwear, gaiters and the like; parts of such articles
Sub Chapter
6401 – 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
Description of goods
Other footwear : Other : Other
Chapter
64 – Footwear, gaiters and the like; parts of such articles
Sub Chapter
6401 – 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 Waterproof Footwear Covering Knee or Higher does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Footwear incorporating a protective metal toe-cap : Of rubber (sale value not exceeding Rs.1000 per pair) | |
| Footwear incorporating a protective metal toe-cap : Of rubber (sale value not exceeding Rs.1000 per pair) | |
| Footwear incorporating a protective metal toe-cap : Of rubber | |
| Footwear incorporating a protective metal toe-cap : Of rubber | |
| Footwear incorporating a protective metal toe-cap : Other (sale value not exceeding Rs.1000 per pair) | |
| Footwear incorporating a protective metal toe-cap : Other (sale value not exceeding Rs.1000 per pair) | |
| Footwear incorporating a protective metal toe-cap : Other | |
| Footwear incorporating a protective metal toe-cap : Other | |
| 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 | |
| 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 | |
| Other footwear : Covering the ankle but not covering the knee : Of rubber (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Covering the ankle but not covering the knee : Of rubber (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Covering the ankle but not covering the knee : Of rubber | |
| Other footwear : Covering the ankle but not covering the knee : Of rubber | |
| Other footwear : Covering the ankle but not covering the knee : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Covering the ankle but not covering the knee : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Covering the ankle but not covering the knee : Other | |
| Other footwear : Covering the ankle but not covering the knee : Other | |
| Other footwear : Other : Of rubber (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Other : Of rubber (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Other : Of rubber | |
| Other footwear : Other : Of rubber |
Footwear incorporating a protective metal toe-cap : Of rubber (sale value not exceeding Rs.1000 per pair)
Footwear incorporating a protective metal toe-cap : Of rubber (sale value not exceeding Rs.1000 per pair)
Footwear incorporating a protective metal toe-cap : Of rubber
Footwear incorporating a protective metal toe-cap : Of rubber
Footwear incorporating a protective metal toe-cap : Other (sale value not exceeding Rs.1000 per pair)
Footwear incorporating a protective metal toe-cap : Other (sale value not exceeding Rs.1000 per pair)
Footwear incorporating a protective metal toe-cap : Other
Footwear incorporating a protective metal toe-cap : Other
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
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
Other footwear : Covering the ankle but not covering the knee : Of rubber (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle but not covering the knee : Of rubber (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle but not covering the knee : Of rubber
Other footwear : Covering the ankle but not covering the knee : Of rubber
Other footwear : Covering the ankle but not covering the knee : Other (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle but not covering the knee : Other (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle but not covering the knee : Other
Other footwear : Covering the ankle but not covering the knee : Other
Other footwear : Other : Of rubber (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Of rubber (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Of rubber
Other footwear : Other : Of rubber
It includes Leather Footwear Uppers of Rubber or Plastics
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 64019990, Other Waterproof Footwear Covering Knee or Higher attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Waterproof Footwear Covering Knee or Higher; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
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.