What products are classified under HSN 6404
It includes 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.
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
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
It includes Rubber or leather footwear
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.
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.
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.
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.
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.
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.
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.