What products are classified under HSN 6405
It includes Other footwear
HSN Sub Chapter 6405 represents Other footwear under GST classification. This code helps businesses identify Other footwear correctly for billing, taxation, and trade. With HSN Sub Chapter 6405, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other footwear.
GST Rate for Other footwear under HSN Code 6405. 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 | 6405 | Other footwear | 18% | 18% |
Following Tariff HSN code falls under Other footwear:
| Tariff HSN | Description |
|---|---|
| With uppers of leather or composition leather (sale value not exceeding Rs.1000 per pair) | |
| With uppers of leather or composition leather (sale value not exceeding Rs.1000 per pair) | |
| With uppers of leather or composition leather | |
| With uppers of leather or composition leather | |
| With uppers of textile materials (sale value not exceeding Rs.1000 per pair) | |
| With uppers of textile materials (sale value not exceeding Rs.1000 per pair) | |
| With uppers of textile materials | |
| With uppers of textile materials | |
| Other (sale value not exceeding Rs.1000 per pair) | |
| Other (sale value not exceeding Rs.1000 per pair) | |
| Other | |
| Other |
With uppers of leather or composition leather (sale value not exceeding Rs.1000 per pair)
With uppers of leather or composition leather (sale value not exceeding Rs.1000 per pair)
With uppers of leather or composition leather
With uppers of leather or composition leather
With uppers of textile materials (sale value not exceeding Rs.1000 per pair)
With uppers of textile materials (sale value not exceeding Rs.1000 per pair)
With uppers of textile materials
With uppers of textile materials
Other (sale value not exceeding Rs.1000 per pair)
Other (sale value not exceeding Rs.1000 per pair)
Other
Other
It includes Other footwear
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
If your outward supply of Other 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.
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.
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
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.