6406 HSN Code: Footwear parts

HSN Sub Chapter 6406 represents Footwear parts under GST classification. This code helps businesses identify Footwear parts correctly for billing, taxation, and trade. With HSN Sub Chapter 6406, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Footwear parts.

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New GST Rate for HSN Code 6406

GST Rate for Footwear parts under HSN Code 6406. 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 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 18% 18%

Chapter: 64

Description: 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

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

Tariff HSN Codes under HSN Sub Chapter 6406

Following Tariff HSN code falls under Footwear parts:

Tariff HSN 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 : Goat lining (sale value not exceeding Rs.1000 per pair)
Uppers and parts thereof, other than stiffeners : Goat lining (sale value not exceeding Rs.1000 per pair)
Uppers and parts thereof, other than stiffeners : Goat lining
Uppers and parts thereof, other than stiffeners : Goat lining
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 : Goat lining (sale value not exceeding Rs.1000 per pair)

Uppers and parts thereof, other than stiffeners : Goat lining (sale value not exceeding Rs.1000 per pair)

Uppers and parts thereof, other than stiffeners : Goat lining

Uppers and parts thereof, other than stiffeners : Goat lining

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

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Case Laws Related to Sub Chapter 6406

Order Number Description
M/S. Dynamic Techno Medicals Pvt. Ltd. (AAR (Authority For Advance Ruling), Kerala)

M/S. Dynamic Techno Medicals Pvt. Ltd. (AAR (Authority For Advance Ruling), Kerala)

FAQs for Sub Chapter 6406

What products are classified under HSN 6406

It includes Footwear parts

What should my invoice and records include for Footwear parts?

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.

Does MRP, weight or pack size change GST treatment for Footwear parts?

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.

What are the e‑way bill and e‑invoice points while moving Footwear parts?

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.

Do spares or accessories of Footwear parts 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.

Does packaging or branding change how GST applies to Footwear parts?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Footwear parts 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.

If I repair and return Footwear parts, 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.

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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