Chapter 64 · Section XII

HSN Code Chapter 64: Footwear, shoes and gaiters

Footwear, gaiters and the like; parts of such articles

Rate distribution

Code	Description	GST rate
6401	Waterproof footwear with outer soles and uppers of rubber	18%
6402	Other footwear with outer soles and uppers of rubber	18%
6403	Footwear with outer soles of rubber, plastics, leather	18%
6404	Footwear with outer soles of rubber, plastics, leather	18%
6405	Other footwear — footwear, gaiters and the like	18%
6406	Parts of footwear	18%

Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.