HSN Code 64023090 represents Wooden Base Footwear (No Insole/Toe-cap) under GST classification. This code helps businesses identify Wooden Base Footwear (No Insole/Toe-cap) correctly for billing, taxation, and trade. With HSN Code 64023090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Wooden Base Footwear (No Insole/Toe-cap).
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HSN Code 64023090 relates to the following description.
Description of Goods
Other footwear with outer soles and uppers of rubber or plastics other footwear, incorporating a protective metal toe-cap: other
Chapter
64 - Footwear, gaiters and the like; parts of such articles
Sub Chapter
6402 - Other footwear with outer soles and uppers of rubber or plastics
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Wooden Base Footwear (No Insole/Toe-cap) does not include products with the following descriptions.
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots : Of rubber (sale value not exceeding Rs.1000 per pair)
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots : Of rubber
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots : Other (sale value not exceeding Rs.1000 per pair)
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots : Other
Sports footwear : Other : Of rubber (sale value not exceeding Rs.1000 per pair)
Sports footwear : Other : Of rubber
Sports footwear : Other : Other (sale value not exceeding Rs.1000 per pair)
Sports footwear : Other : Other
Footwear with upper straps or thongs assembled to the sole by means of plugs : Of rubber (sale value not exceeding Rs.1000 per pair)
Footwear with upper straps or thongs assembled to the sole by means of plugs : Of rubber
Footwear with upper straps or thongs assembled to the sole by means of plugs : Other (sale value not exceeding Rs.1000 per pair)
Footwear with upper straps or thongs assembled to the sole by means of plugs : Other
Other footwear with outer soles and uppers of rubber or plastics other footwear, incorporating a protective metal toe-cap: of rubber
Other footwear : Covering the ankle : Of rubber (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle : Of rubber
Other footwear : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle : Other
Other footwear : Other : Of rubber (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Of rubber
Other footwear : Other : Other (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Other
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots : Of rubber (sale value not exceeding Rs.1000 per pair)
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots : Of rubber
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots : Other (sale value not exceeding Rs.1000 per pair)
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots : Other
Sports footwear : Other : Of rubber (sale value not exceeding Rs.1000 per pair)
Sports footwear : Other : Of rubber
Sports footwear : Other : Other (sale value not exceeding Rs.1000 per pair)
Sports footwear : Other : Other
Footwear with upper straps or thongs assembled to the sole by means of plugs : Of rubber (sale value not exceeding Rs.1000 per pair)
Footwear with upper straps or thongs assembled to the sole by means of plugs : Of rubber
Footwear with upper straps or thongs assembled to the sole by means of plugs : Other (sale value not exceeding Rs.1000 per pair)
Footwear with upper straps or thongs assembled to the sole by means of plugs : Other
Other footwear with outer soles and uppers of rubber or plastics other footwear, incorporating a protective metal toe-cap: of rubber
Other footwear : Covering the ankle : Of rubber (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle : Of rubber
Other footwear : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle : Other
Other footwear : Other : Of rubber (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Of rubber
Other footwear : Other : Other (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Other
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 64023090 and GST compliance.
It includes Paper, millboard and felt — others
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).
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 64023090, Wooden Base Footwear (No Insole/Toe-cap) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.