What products are classified under HSN 6401
It includes Waterproof footwear, rubber/plastics
HSN Sub Chapter 6401 represents Waterproof footwear, rubber/plastics under GST classification. This code helps businesses identify Waterproof footwear, rubber/plastics correctly for billing, taxation, and trade. With HSN Sub Chapter 6401, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Waterproof footwear, rubber/plastics.
GST Rate for Waterproof footwear, rubber/plastics under HSN Code 6401. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 64 | 6401 | Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes | 5% | 5% |
Chapter: 64
Description: Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
Following Tariff HSN code falls under Waterproof footwear, rubber/plastics:
| Tariff HSN | Description |
|---|---|
| Footwear incorporating a protective metal toe-cap : Of rubber (sale value not exceeding Rs.1000 per pair) | |
| Footwear incorporating a protective metal toe-cap : Of rubber (sale value not exceeding Rs.1000 per pair) | |
| Footwear incorporating a protective metal toe-cap : Of rubber | |
| Footwear incorporating a protective metal toe-cap : Of rubber | |
| Footwear incorporating a protective metal toe-cap : Other (sale value not exceeding Rs.1000 per pair) | |
| Footwear incorporating a protective metal toe-cap : Other (sale value not exceeding Rs.1000 per pair) | |
| Footwear incorporating a protective metal toe-cap : Other | |
| Footwear incorporating a protective metal toe-cap : Other | |
| Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes other footwear : covering the knee: of rubber | |
| Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes other footwear : covering the knee: other | |
| Other footwear : Covering the ankle but not covering the knee : Of rubber (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Covering the ankle but not covering the knee : Of rubber (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Covering the ankle but not covering the knee : Of rubber | |
| Other footwear : Covering the ankle but not covering the knee : Of rubber | |
| Other footwear : Covering the ankle but not covering the knee : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Covering the ankle but not covering the knee : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Covering the ankle but not covering the knee : Other | |
| Other footwear : Covering the ankle but not covering the knee : Other | |
| Other footwear : Other : Of rubber (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Other : Of rubber (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Other : Of rubber | |
| Other footwear : Other : Of rubber | |
| 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 |
Footwear incorporating a protective metal toe-cap : Of rubber (sale value not exceeding Rs.1000 per pair)
Footwear incorporating a protective metal toe-cap : Of rubber (sale value not exceeding Rs.1000 per pair)
Footwear incorporating a protective metal toe-cap : Of rubber
Footwear incorporating a protective metal toe-cap : Of rubber
Footwear incorporating a protective metal toe-cap : Other (sale value not exceeding Rs.1000 per pair)
Footwear incorporating a protective metal toe-cap : Other (sale value not exceeding Rs.1000 per pair)
Footwear incorporating a protective metal toe-cap : Other
Footwear incorporating a protective metal toe-cap : Other
Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes other footwear : covering the knee: of rubber
Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes other footwear : covering the knee: other
Other footwear : Covering the ankle but not covering the knee : Of rubber (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle but not covering the knee : Of rubber (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle but not covering the knee : Of rubber
Other footwear : Covering the ankle but not covering the knee : Of rubber
Other footwear : Covering the ankle but not covering the knee : Other (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle but not covering the knee : Other (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle but not covering the knee : Other
Other footwear : Covering the ankle but not covering the knee : Other
Other footwear : Other : Of rubber (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Of rubber (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Of rubber
Other footwear : Other : Of rubber
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 Waterproof footwear, rubber/plastics
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Waterproof footwear, rubber/plastics is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Waterproof footwear, rubber/plastics are forward charge. Check the current notifications for any special cases before deciding.
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
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.