What products are classified under HSN 64032040 ?
It includes Footwear: Rubber Outer Sole with Textile Upper
HSN Code 64032040 represents Footwear: Outer Sole Rubber/Plastic Upper under GST classification. This code helps businesses identify Footwear: Outer Sole Rubber/Plastic Upper correctly for billing, taxation, and trade. With HSN Code 64032040, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Footwear: Outer Sole Rubber/Plastic Upper.
HSN Code 64032040 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 | 6403 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Kolapuri chappals and similar footwear (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% |
| 64 | Footwear, gaiters and the like; parts of such articles | 6403 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Kolapuri chappals and similar footwear (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% |
| 64 | Footwear, gaiters and the like; parts of such articles | 6403 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Kolapuri chappals and similar footwear | 9% | 9% | 18% | 0% |
| 64 | Footwear, gaiters and the like; parts of such articles | 6403 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Kolapuri chappals and similar footwear | 9% | 9% | 18% | 0% |
Description of goods
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Kolapuri chappals and similar footwear (sale value not exceeding Rs.1000 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
Description of goods
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Kolapuri chappals and similar footwear (sale value not exceeding Rs.1000 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
Description of goods
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Kolapuri chappals and similar footwear
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
Description of goods
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Kolapuri chappals and similar footwear
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
Footwear: Outer Sole Rubber/Plastic Upper does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots (sale value not exceeding Rs.1000 per pair) | |
| Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots (sale value not exceeding Rs.1000 per pair) | |
| Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots | |
| Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots | |
| Sports footwear : Other : With outer soles of leather (sale value not exceeding Rs.1000 per pair) | |
| Sports footwear : Other : With outer soles of leather (sale value not exceeding Rs.1000 per pair) | |
| Sports footwear : Other : With outer soles of leather | |
| Sports footwear : Other : With outer soles of leather | |
| Sports footwear : Other : With outer soles of rubber (sale value not exceeding Rs.1000 per pair) | |
| Sports footwear : Other : With outer soles of rubber (sale value not exceeding Rs.1000 per pair) | |
| Sports footwear : Other : With outer soles of rubber | |
| Sports footwear : Other : With outer soles of rubber | |
| Sports footwear : Other : Other (sale value not exceeding Rs.1000 per pair) | |
| Sports footwear : Other : Other (sale value not exceeding Rs.1000 per pair) | |
| Sports footwear : Other : Other | |
| Sports footwear : Other : Other | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For men (sale value not exceeding Rs.1000 per pair) | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For men (sale value not exceeding Rs.1000 per pair) | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For men | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For men | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For women (sale value not exceeding Rs.1000 per pair) | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For women (sale value not exceeding Rs.1000 per pair) | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For women | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For women | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For children (sale value not exceeding Rs.1000 per pair) | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For children (sale value not exceeding Rs.1000 per pair) | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For children | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For children | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : Other (sale value not exceeding Rs.1000 per pair) | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : Other (sale value not exceeding Rs.1000 per pair) | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : Other | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : Other | |
| 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 : For men (sale value not exceeding Rs.1000 per pair) | |
| 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 : For men (sale value not exceeding Rs.1000 per pair) | |
| 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 : For men | |
| 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 : For men | |
| 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 : For women (sale value not exceeding Rs.1000 per pair) | |
| 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 : For women (sale value not exceeding Rs.1000 per pair) | |
| 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 : For women | |
| 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 : For women | |
| 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 : For children (sale value not exceeding Rs.1000 per pair) | |
| 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 : For children (sale value not exceeding Rs.1000 per pair) | |
| 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 : For children | |
| 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 : For children | |
| 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.1000 per pair) | |
| 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.1000 per pair) | |
| 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 | |
| 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 | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Of leather soles with embroidered uppers (sale value not exceeding Rs.1000 per pair) | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Of leather soles with embroidered uppers (sale value not exceeding Rs.1000 per pair) | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Of leather soles with embroidered uppers | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Of leather soles with embroidered uppers | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other (sale value not exceeding Rs.1000 per pair) | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other (sale value not exceeding Rs.1000 per pair) | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other | |
| Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap | |
| Other footwear, incorporating a protective metal toe-cap (value not exceeding Rs.1000 per pair) | |
| Other footwear, incorporating a protective metal toe-cap (value not exceeding Rs.1000 per pair) | |
| Other footwear, incorporating a protective metal toe-cap | |
| Other footwear, incorporating a protective metal toe-cap | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other | |
| Other footwear, with outer soles of leather : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Covering the ankle : Other | |
| Other footwear, with outer soles of leather : Covering the ankle : Other | |
| Other footwear, with outer soles of leather : Other : For men (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Other : For men (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Other : For men | |
| Other footwear, with outer soles of leather : Other : For men | |
| Other footwear, with outer soles of leather : Other : For women (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Other : For women (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Other : For women | |
| Other footwear, with outer soles of leather : Other : For women | |
| Other footwear, with outer soles of leather : Other : For children (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Other : For children (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Other : For children | |
| Other footwear, with outer soles of leather : Other : For children | |
| Other footwear, with outer soles of leather : Other : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Other : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Other : Other | |
| Other footwear, with outer soles of leather : Other : Other | |
| Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole | |
| Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole | |
| Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole | |
| Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole | |
| Other footwear : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Covering the ankle : Other | |
| Other footwear : Covering the ankle : Other | |
| Other footwear : Other : Leather sandals with rubber sole (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Other : Leather sandals with rubber sole (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Other : Leather sandals with rubber sole | |
| Other footwear : Other : Leather sandals with rubber sole | |
| Other footwear : Other : Leather sandals with plastic or synthetic sole (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Other : Leather sandals with plastic or synthetic sole (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Other : Leather sandals with plastic or synthetic sole | |
| Other footwear : Other : Leather sandals with plastic or synthetic sole | |
| Other footwear : Other : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Other : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Other : Other | |
| Other footwear : Other : Other |
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots (sale value not exceeding Rs.1000 per pair)
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots (sale value not exceeding Rs.1000 per pair)
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots
Sports footwear : Other : With outer soles of leather (sale value not exceeding Rs.1000 per pair)
Sports footwear : Other : With outer soles of leather (sale value not exceeding Rs.1000 per pair)
Sports footwear : Other : With outer soles of leather
Sports footwear : Other : With outer soles of leather
Sports footwear : Other : With outer soles of rubber (sale value not exceeding Rs.1000 per pair)
Sports footwear : Other : With outer soles of rubber (sale value not exceeding Rs.1000 per pair)
Sports footwear : Other : With outer soles of rubber
Sports footwear : Other : With outer soles of rubber
Sports footwear : Other : Other (sale value not exceeding Rs.1000 per pair)
Sports footwear : Other : Other (sale value not exceeding Rs.1000 per pair)
Sports footwear : Other : Other
Sports footwear : Other : Other
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For men (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For men (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For men
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For men
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For women (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For women (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For women
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For women
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For children (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For children (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For children
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : For children
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : Other (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : Other (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : Other
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe : Other
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 : For men (sale value not exceeding Rs.1000 per pair)
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 : For men (sale value not exceeding Rs.1000 per pair)
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 : For men
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 : For men
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 : For women (sale value not exceeding Rs.1000 per pair)
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 : For women (sale value not exceeding Rs.1000 per pair)
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 : For women
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 : For women
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 : For children (sale value not exceeding Rs.1000 per pair)
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 : For children (sale value not exceeding Rs.1000 per pair)
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 : For children
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 : For children
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.1000 per pair)
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.1000 per pair)
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
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
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Of leather soles with embroidered uppers (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Of leather soles with embroidered uppers (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Of leather soles with embroidered uppers
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Of leather soles with embroidered uppers
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap
Other footwear, incorporating a protective metal toe-cap (value not exceeding Rs.1000 per pair)
Other footwear, incorporating a protective metal toe-cap (value not exceeding Rs.1000 per pair)
Other footwear, incorporating a protective metal toe-cap
Other footwear, incorporating a protective metal toe-cap
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other
Other footwear, with outer soles of leather : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : Other
Other footwear, with outer soles of leather : Covering the ankle : Other
Other footwear, with outer soles of leather : Other : For men (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : For men (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : For men
Other footwear, with outer soles of leather : Other : For men
Other footwear, with outer soles of leather : Other : For women (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : For women (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : For women
Other footwear, with outer soles of leather : Other : For women
Other footwear, with outer soles of leather : Other : For children (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : For children (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : For children
Other footwear, with outer soles of leather : Other : For children
Other footwear, with outer soles of leather : Other : Other (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : Other (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : Other
Other footwear, with outer soles of leather : Other : Other
Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole
Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole
Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole
Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole
Other footwear : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle : Other
Other footwear : Covering the ankle : Other
Other footwear : Other : Leather sandals with rubber sole (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Leather sandals with rubber sole (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Leather sandals with rubber sole
Other footwear : Other : Leather sandals with rubber sole
Other footwear : Other : Leather sandals with plastic or synthetic sole (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Leather sandals with plastic or synthetic sole (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Leather sandals with plastic or synthetic sole
Other footwear : Other : Leather sandals with plastic or synthetic sole
Other footwear : Other : Other (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Other (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Other
Other footwear : Other : Other
It includes Footwear: Rubber Outer Sole with Textile Upper
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Footwear: Outer Sole Rubber/Plastic Upper; 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.
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.
Under HSN 64032040, Footwear: Outer Sole Rubber/Plastic Upper 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.
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.