6404 HSN Code: Rubber or leather footwear

HSN Sub Chapter 6404 represents Rubber or leather footwear under GST classification. This code helps businesses identify Rubber or leather footwear correctly for billing, taxation, and trade. With HSN Sub Chapter 6404, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Rubber or leather footwear.

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New GST Rate for HSN Code 6404

GST Rate for Rubber or leather footwear under HSN Code 6404. 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 6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials 18% 18%

Chapter: 64

Description: Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 6404

Following Tariff HSN code falls under Rubber or leather footwear:

Tariff HSN Description
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 canvas upper (sale value not exceeding Rs.1000 per pair)
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 canvas upper (sale value not exceeding Rs.1000 per pair)
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 canvas upper
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 canvas upper
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.1000 per pair)
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.1000 per pair)
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
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
Footwear with outer soles of rubber or plastics : Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like : Other (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of rubber or plastics : Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like : Other (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of rubber or plastics : Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like : Other
Footwear with outer soles of rubber or plastics : Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like : Other
Footwear with outer soles of rubber or plastics : Other : Of rubber sole with canvas upper (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of rubber or plastics : Other : Of rubber sole with canvas upper (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of rubber or plastics : Other : Of rubber sole with canvas upper
Footwear with outer soles of rubber or plastics : Other : Of rubber sole with canvas upper
Footwear with outer soles of rubber or plastics : Other : Of rubber sole with leather cloth uppers (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of rubber or plastics : Other : Of rubber sole with leather cloth uppers (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of rubber or plastics : Other : Of rubber sole with leather cloth uppers
Footwear with outer soles of rubber or plastics : Other : Of rubber sole with leather cloth uppers
Footwear with outer soles of rubber or plastics : Other : Other (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of rubber or plastics : Other : Other (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of rubber or plastics : Other : Other
Footwear with outer soles of rubber or plastics : Other : Other
Footwear with outer soles of leather or composition leather (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather or composition leather (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather or composition leather
Footwear with outer soles of leather or composition leather

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 canvas upper (sale value not exceeding Rs.1000 per pair)

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 canvas upper (sale value not exceeding Rs.1000 per pair)

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 canvas upper

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 canvas upper

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.1000 per pair)

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.1000 per pair)

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

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

Footwear with outer soles of rubber or plastics : Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like : Other (sale value not exceeding Rs.1000 per pair)

Footwear with outer soles of rubber or plastics : Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like : Other (sale value not exceeding Rs.1000 per pair)

Footwear with outer soles of rubber or plastics : Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like : Other

Footwear with outer soles of rubber or plastics : Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like : Other

Footwear with outer soles of rubber or plastics : Other : Of rubber sole with canvas upper (sale value not exceeding Rs.1000 per pair)

Footwear with outer soles of rubber or plastics : Other : Of rubber sole with canvas upper (sale value not exceeding Rs.1000 per pair)

Footwear with outer soles of rubber or plastics : Other : Of rubber sole with canvas upper

Footwear with outer soles of rubber or plastics : Other : Of rubber sole with canvas upper

Footwear with outer soles of rubber or plastics : Other : Of rubber sole with leather cloth uppers (sale value not exceeding Rs.1000 per pair)

Footwear with outer soles of rubber or plastics : Other : Of rubber sole with leather cloth uppers (sale value not exceeding Rs.1000 per pair)

Footwear with outer soles of rubber or plastics : Other : Of rubber sole with leather cloth uppers

Footwear with outer soles of rubber or plastics : Other : Of rubber sole with leather cloth uppers

Footwear with outer soles of rubber or plastics : Other : Other (sale value not exceeding Rs.1000 per pair)

Footwear with outer soles of rubber or plastics : Other : Other (sale value not exceeding Rs.1000 per pair)

Footwear with outer soles of rubber or plastics : Other : Other

Footwear with outer soles of rubber or plastics : Other : Other

Footwear with outer soles of leather or composition leather (sale value not exceeding Rs.1000 per pair)

Footwear with outer soles of leather or composition leather (sale value not exceeding Rs.1000 per pair)

Footwear with outer soles of leather or composition leather

Footwear with outer soles of leather or composition leather

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FAQs for Sub Chapter 6404

What products are classified under HSN 6404

It includes Rubber or leather footwear

Do spares or accessories of Rubber or leather footwear follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

Any import/export nuance for Rubber or leather footwear?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

How do I bill a kit or combo that includes Rubber or leather footwear?

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.

If I repair and return Rubber or leather footwear, how should I charge GST?

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.

Can I claim ITC on inputs and services used for Rubber or leather footwear?

If your outward supply of Rubber or leather footwear is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

Is the composition scheme suitable if I mainly trade Rubber or leather footwear?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

Important Disclaimer

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.

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