---
title: "HSN Code for Wooden Base Footwear (No Insole/Toe-cap) | HSN 64023090 GST Rate"
description: "Find HSN and GST Rates for 64023090 related to Wooden Base Footwear (No Insole/Toe-cap) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-64023090/"
---

# HSN Code 64023090: Wooden Base Footwear (No Insole/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 6402: Rubber footwear](https://busy.in/hsn/sub-chapter-6402/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other footwear with outer soles and uppers of rubber or plastics other footwear, incorporating a protective metal toe-cap: other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 64023090 ?

It includes Paper, millboard and felt — others

### How should mixed supplies be billed when Wooden Base Footwear (No Insole/Toe-cap) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Wooden Base Footwear (No Insole/Toe-cap); Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Wooden Base Footwear (No Insole/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.

### Any common misclassification issue with Wooden Base Footwear (No Insole/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 much GST applies to Wooden Base Footwear (No Insole/Toe-cap)?

Under HSN 64023090, Wooden Base Footwear (No Insole/Toe-cap) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Wooden Base Footwear (No Insole/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.

### Does packaging or labelling change the GST for Wooden Base Footwear (No Insole/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.