What products are classified under HSN 64061030 ?
It includes Handcrafted Footwear of Various Materials
HSN Code 64061030 represents Footwear Covering the Knee or Higher in Rubber/Plastic under GST classification. This code helps businesses identify Footwear Covering the Knee or Higher in Rubber/Plastic correctly for billing, taxation, and trade. With HSN Code 64061030, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Footwear Covering the Knee or Higher in Rubber/Plastic.
HSN Code 64061030 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 | 6406 | Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof | Uppers and parts thereof, other than stiffeners : Goat lining (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% |
| 64 | Footwear, gaiters and the like; parts of such articles | 6406 | Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof | Uppers and parts thereof, other than stiffeners : Goat lining (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% |
| 64 | Footwear, gaiters and the like; parts of such articles | 6406 | Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof | Uppers and parts thereof, other than stiffeners : Goat lining | 9% | 9% | 18% | 0% |
| 64 | Footwear, gaiters and the like; parts of such articles | 6406 | Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof | Uppers and parts thereof, other than stiffeners : Goat lining | 9% | 9% | 18% | 0% |
Description of goods
Uppers and parts thereof, other than stiffeners : Goat lining (sale value not exceeding Rs.1000 per pair)
Chapter
64 – Footwear, gaiters and the like; parts of such articles
Sub Chapter
6406 – Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
Description of goods
Uppers and parts thereof, other than stiffeners : Goat lining (sale value not exceeding Rs.1000 per pair)
Chapter
64 – Footwear, gaiters and the like; parts of such articles
Sub Chapter
6406 – Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
Description of goods
Uppers and parts thereof, other than stiffeners : Goat lining
Chapter
64 – Footwear, gaiters and the like; parts of such articles
Sub Chapter
6406 – Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
Description of goods
Uppers and parts thereof, other than stiffeners : Goat lining
Chapter
64 – Footwear, gaiters and the like; parts of such articles
Sub Chapter
6406 – Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
Footwear Covering the Knee or Higher in Rubber/Plastic does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Uppers and parts thereof, other than stiffeners : Embroidered uppers of textile materials (sale value not exceeding Rs.1000 per pair) | |
| Uppers and parts thereof, other than stiffeners : Embroidered uppers of textile materials (sale value not exceeding Rs.1000 per pair) | |
| Uppers and parts thereof, other than stiffeners : Embroidered uppers of textile materials | |
| Uppers and parts thereof, other than stiffeners : Embroidered uppers of textile materials | |
| Uppers and parts thereof, other than stiffeners : Leather uppers (prepared) (sale value not exceeding Rs.1000 per pair) | |
| Uppers and parts thereof, other than stiffeners : Leather uppers (prepared) (sale value not exceeding Rs.1000 per pair) | |
| Uppers and parts thereof, other than stiffeners : Leather uppers (prepared) | |
| Uppers and parts thereof, other than stiffeners : Leather uppers (prepared) | |
| Uppers and parts thereof, other than stiffeners : Sheep lining (sale value not exceeding Rs.1000 per pair) | |
| Uppers and parts thereof, other than stiffeners : Sheep lining (sale value not exceeding Rs.1000 per pair) | |
| Uppers and parts thereof, other than stiffeners : Sheep lining | |
| Uppers and parts thereof, other than stiffeners : Sheep lining | |
| Uppers and parts thereof, other than stiffeners : Other (sale value not exceeding Rs.1000 per pair) | |
| Uppers and parts thereof, other than stiffeners : Other (sale value not exceeding Rs.1000 per pair) | |
| Uppers and parts thereof, other than stiffeners : Other | |
| Uppers and parts thereof, other than stiffeners : Other | |
| Outer soles and heels, of rubber or plastics (sale value not exceeding Rs.1000 per pair) | |
| Outer soles and heels, of rubber or plastics (sale value not exceeding Rs.1000 per pair) | |
| Outer soles and heels, of rubber or plastics | |
| Outer soles and heels, of rubber or plastics | |
| Other : Of wood (sale value not exceeding Rs.1000 per pair) | |
| Other : Of wood (sale value not exceeding Rs.1000 per pair) | |
| Other : Of wood | |
| Other : Of wood | |
| Other : Leather parts other than soles and prepared uppers (sale value not exceeding Rs.1000 per pair) | |
| Other : Leather parts other than soles and prepared uppers (sale value not exceeding Rs.1000 per pair) | |
| Other : Leather parts other than soles and prepared uppers | |
| Other : Leather parts other than soles and prepared uppers | |
| Other : Leather soles (sale value not exceeding Rs.1000 per pair) | |
| Other : Leather soles (sale value not exceeding Rs.1000 per pair) | |
| Other : Leather soles | |
| Other : Leather soles | |
| Other : Gaiters, leggings and similar articles (sale value not exceeding Rs.1000 per pair) | |
| Other : Gaiters, leggings and similar articles (sale value not exceeding Rs.1000 per pair) | |
| Other : Gaiters, leggings and similar articles | |
| Other : Gaiters, leggings and similar articles | |
| Other : Parts of gaiters, leggings and similar articles (sale value not exceeding Rs.1000 per pair) | |
| Other : Parts of gaiters, leggings and similar articles (sale value not exceeding Rs.1000 per pair) | |
| Other : Parts of gaiters, leggings and similar articles | |
| Other : Parts of gaiters, leggings and similar articles | |
| Other : Other (sale value not exceeding Rs.1000 per pair) | |
| Other : Other (sale value not exceeding Rs.1000 per pair) | |
| Other : Other | |
| Other : Other |
Uppers and parts thereof, other than stiffeners : Embroidered uppers of textile materials (sale value not exceeding Rs.1000 per pair)
Uppers and parts thereof, other than stiffeners : Embroidered uppers of textile materials (sale value not exceeding Rs.1000 per pair)
Uppers and parts thereof, other than stiffeners : Embroidered uppers of textile materials
Uppers and parts thereof, other than stiffeners : Embroidered uppers of textile materials
Uppers and parts thereof, other than stiffeners : Leather uppers (prepared) (sale value not exceeding Rs.1000 per pair)
Uppers and parts thereof, other than stiffeners : Leather uppers (prepared) (sale value not exceeding Rs.1000 per pair)
Uppers and parts thereof, other than stiffeners : Leather uppers (prepared)
Uppers and parts thereof, other than stiffeners : Leather uppers (prepared)
Uppers and parts thereof, other than stiffeners : Sheep lining (sale value not exceeding Rs.1000 per pair)
Uppers and parts thereof, other than stiffeners : Sheep lining (sale value not exceeding Rs.1000 per pair)
Uppers and parts thereof, other than stiffeners : Sheep lining
Uppers and parts thereof, other than stiffeners : Sheep lining
Uppers and parts thereof, other than stiffeners : Other (sale value not exceeding Rs.1000 per pair)
Uppers and parts thereof, other than stiffeners : Other (sale value not exceeding Rs.1000 per pair)
Uppers and parts thereof, other than stiffeners : Other
Uppers and parts thereof, other than stiffeners : Other
Outer soles and heels, of rubber or plastics (sale value not exceeding Rs.1000 per pair)
Outer soles and heels, of rubber or plastics (sale value not exceeding Rs.1000 per pair)
Outer soles and heels, of rubber or plastics
Outer soles and heels, of rubber or plastics
Other : Of wood (sale value not exceeding Rs.1000 per pair)
Other : Of wood (sale value not exceeding Rs.1000 per pair)
Other : Of wood
Other : Of wood
Other : Leather parts other than soles and prepared uppers (sale value not exceeding Rs.1000 per pair)
Other : Leather parts other than soles and prepared uppers (sale value not exceeding Rs.1000 per pair)
Other : Leather parts other than soles and prepared uppers
Other : Leather parts other than soles and prepared uppers
Other : Leather soles (sale value not exceeding Rs.1000 per pair)
Other : Leather soles (sale value not exceeding Rs.1000 per pair)
Other : Leather soles
Other : Leather soles
Other : Gaiters, leggings and similar articles (sale value not exceeding Rs.1000 per pair)
Other : Gaiters, leggings and similar articles (sale value not exceeding Rs.1000 per pair)
Other : Gaiters, leggings and similar articles
Other : Gaiters, leggings and similar articles
Other : Parts of gaiters, leggings and similar articles (sale value not exceeding Rs.1000 per pair)
Other : Parts of gaiters, leggings and similar articles (sale value not exceeding Rs.1000 per pair)
Other : Parts of gaiters, leggings and similar articles
Other : Parts of gaiters, leggings and similar articles
Other : Other (sale value not exceeding Rs.1000 per pair)
Other : Other (sale value not exceeding Rs.1000 per pair)
Other : Other
Other : Other
It includes Handcrafted Footwear of Various Materials
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 64061030, Footwear Covering the Knee or Higher in Rubber/Plastic attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Footwear Covering the Knee or Higher in Rubber/Plastic; 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.
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.