Q3HSN Code 6401
Waterproof footwear with outer soles and uppers of rubber
Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes.
GST rate
18%
Codes under 6401
| Code | Description | GST rate |
|---|---|---|
| 6401 10 | Footwear incorporating a protective metal toe cap: | 18% |
| 6401 10 10 | Rubber — footwear incorporating a protective metal toe cap | 18% |
| 6401 91 10 | Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes other footwear: covering the knee: of rubber | 18% |
| 6401 91 90 | Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes other footwear: covering the knee: other | 18% |
| 6401 92 | Covering the ankle but not covering the knee: | 18% |
| 6401 92 10 | Rubber — covering the ankle but not covering the knee | 18% |
| 6401 99 | Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. › Other | 18% |
| 6401 99 10 | Rubber — waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. | 18% |
← Chapter 64: Footwear, shoes and gaiters
Related HSN codes
Frequently Asked Questions
What is the HSN code for waterproof footwear with outer soles and uppers of rubber?
The HSN code for waterproof footwear with outer soles and uppers of rubber is 6401, under Chapter 64 (Footwear, shoes and gaiters).
What is the GST rate on waterproof footwear with outer soles and uppers of rubber?
Waterproof footwear with outer soles and uppers of rubber is taxed at 18% GST under HSN code 6401.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
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.