Q3HSN Code 6404
Footwear with outer soles of rubber, plastics, leather
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
GST rate
18%
Codes under 6404
| Code | Description | GST rate |
|---|---|---|
| 6404 11 | Sports footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like: | 18% |
| 6404 11 10 | Rubber sole with canvas upper — sports footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like | 18% |
| 6404 11 20 | Rubber sole with leather cloth uppers — sports footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like | 18% |
| 6404 19 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials › Other | 18% |
| 6404 19 10 | Rubber sole with canvas upper — footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials | 18% |
| 6404 19 20 | Rubber sole with leather cloth uppers — footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials | 18% |
| 6404 20 | Footwear with outer soles of leather or composition leather | 18% |
← Chapter 64: Footwear, shoes and gaiters
Related HSN codes
Frequently Asked Questions
What is the HSN code for footwear with outer soles of rubber, plastics, leather?
The HSN code for footwear with outer soles of rubber, plastics, leather is 6404, under Chapter 64 (Footwear, shoes and gaiters).
What is the GST rate on footwear with outer soles of rubber, plastics, leather?
Footwear with outer soles of rubber, plastics, leather is taxed at 18% GST under HSN code 6404.
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.