Description of Goods
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, open toe : Others (sale value not exceeding Rs. 2,500 per pair)
Chapter
64 - Footwear, gaiters and the like; parts of such articles
Sub Chapter
6403 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%