Q3HSN Code 6406
Parts of footwear
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
GST rate
18%
Codes under 6406
| Code | Description | GST rate |
|---|---|---|
| 6406 10 | Uppers and parts thereof, other than stiffeners: | 18% |
| 6406 10 10 | Embroidered uppers of textile materials | 18% |
| 6406 10 20 | Leather uppers (prepared) | 18% |
| 6406 10 30 | Goat lining | 18% |
| 6406 10 40 | Sheep lining | 18% |
| 6406 20 | Outer soles and heels,of rubber or plastics | 18% |
| 6406 90 | 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 › Other | 18% |
| 6406 90 10 | Wood — 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% |
| 6406 90 20 | Leather parts other than soles and prepared uppers | 18% |
| 6406 90 30 | Leather soles | 18% |
| 6406 90 40 | Gaiters,leggings and similar articles | 18% |
| 6406 90 50 | Parts of gaiters,leggings and similar articles | 18% |
| 6406 99 | Other materials — 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% |
← Chapter 64: Footwear, shoes and gaiters
Related HSN codes
Frequently Asked Questions
What is the HSN code for parts of footwear?
The HSN code for parts of footwear is 6406, under Chapter 64 (Footwear, shoes and gaiters).
What is the GST rate on parts of footwear?
Parts of footwear is taxed at 18% GST under HSN code 6406.
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.