Description of Goods
Footwear with outer soles of rubber or plastics : Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like : Of rubber sole with leather cloth uppers (sale value not exceeding Rs. 2,500 per pair)
Chapter
64 - Footwear, gaiters and the like; parts of such articles
Sub Chapter
6404 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%