Headings in chapter 64 and their GST
| HSN | Description | GST |
|---|---|---|
| 6401 | 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 processes8 tariff items | 5% or 18% |
| 6402 | Other footwear with outer soles and uppers of rubber or plastics12 tariff items | 5% or 18% |
| 6403 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather32 tariff items | 5% or 18% |
| 6404 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials7 tariff items | 5% or 18% |
| 6405 | Other footwear3 tariff items | 5% or 18% |
| 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 thereof12 tariff items | 5% or 18% |
Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.