GST HSN Code List

GST Rate and HSN Code : Chapter 64

Get a detailed GST HSN Code List at our portal. Save your time and effort in finding GST rates for various goods and commodities. We make your search for GST rates in India for over various goods easy with our HSN Code List with GST rates 2024. Find complete product description, HS Code and GST rates.

GST HSN Code List with GST rates 2024

HS CodeItem DescriptionGST
640110Waterproof footwear incorporating a protective metal toecap, 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 (excluding skating boots with ice or roller skates attached, shin-guards and similar protective sportswear)0.18
64011010ALL RUBBER FTWR WTH TOE-CAP0.18
64011090OTHER FTSWR WITH TOE-CAP0.18
640191Waterproof footwear covering the knee, 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 (excluding incorporating a protective metal toecap, skating boots with ice or roller skates attached, shin-guards and similar protective sportswear)0.18
64019110*ALL RUBBER FTWR COVRNG KNEE0.18
64019190*OTHER FTWR COVRNG KNEE0.18
640192Waterproof footwear covering the ankle, but not the knee, 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 (excluding incorporating a protective metal toecap, orthopaedic footwear, sports and toy footwear)0.18
64019210ALL RUBBER FTWR COVRNG ANKLE0.18
64019290OTHERS FTWR COVRNG ANKLE0.18
640199Waterproof footwear covering neither the ankle nor the knee, 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 (excluding covering the ankle but not the knee, footwear incorporating a protective metal toecap, orthopaedic footwear, skating boots with ice or roller skates attached and sports and toy footwear)0.18
64019910OTHER ALL RUBBR WTRPRF FTWEARS0.18
64019990OTHER FTWR COVRNG KNEE0.18
640212Ski-boots, cross-country ski footwear and snowboard boots, with outer soles and uppers of rubber or plastics (excluding waterproof footwear of heading 6401)0.18
64021210SKI-BOOTS AND CROSS-COUNTRY SKI FOOTWEAR AND SNOWBOARD BOOTS OF RUBBER0.18
64021290SKI-BOOTS AND CROSS-COUNTRY SKI FOOTWEAR AND SNOWBOARD BOOTS OF OTHER MATERIAL0.18
640219Sports footwear with outer soles and uppers of rubber or plastics (excluding waterproof footwear of heading 6401, ski-boots, cross-country ski footwear, snowboard boots and skating boots with ice or roller skates attached)0.18
64021910ALL RUBBER SPORTS FOOTWEAR0.18
64021990OTHERS0.18
640220Footwear with outer soles and uppers of rubber or plastics, with upper straps or thongs assembled to the sole by means of plugs (excluding toy footwear)0.18
64022010ALL RUBBER FOOTWEAR WITH UPPER STRAPS OR THONGS ASMBLD TO SOLE BY MEANS OF PLUGS Products Include: Rubber Slipper, Slippers0.18
64022090OTHER FOOTWEAR WITH UPPER STRAPS OR THONG ASMBLD TO SOLE BY MEANS OF PLUGS0.18
640230Footwear, incorporating a protective metal toecap, with outer soles and uppers of rubber or plastics (excluding waterproof footwear of heading 6401, sports footwear and orthopaedic footwear)0.18
64023010*ALL RUBBER FTWR WITH MTL TOE-CAP0.18
64023090*OTHER0.18
640291Footwear covering the ankle, with outer soles and uppers of rubber or plastics (excluding waterproof footwear of heading 6401, sports footwear, orthopaedic footwear and toy footwear)0.18
64029110ALL RUBBER FTWR WITH MTL TOE-CAP0.18
64029190OTHER0.18
640299Footwear with outer soles and uppers of rubber or plastics (excluding covering the ankle or with upper straps or thongs assembled to the sole by means of plugs, waterproof footwear of heading 6401, sports footwear, orthopaedic footwear and toy footwear) ,Products include: Sneakers0.18
64029910ALL RUBBER FTWR0.18
64029990OTHERS ,Products include: Chuna, Pvc Footwear, Safety Shoes, Sneakers0.18
640312Ski-boots, cross-country ski footwear and snowboard boots, with outer soles of rubber, plastics, leather or composition leather and uppers of leather0.18
64031200SKI BOOTS AD CROSS COUNTRY SKI FOOTWEAR AND SNOWBOARD BOOTS0.18
640319Sports footwear, with outer soles of rubber, plastics, leather or composition leather and uppers of leather (excluding ski-boots, cross-country ski footwear, snowboard boots and skating boots with ice or roller skates attached)0.18
64031910OTHR SPORTS FTWR WITH OUTER SOLES OF LTHR0.18
64031920OTHR SPORT FTWR WITH OUTER SOLES OF RUBBER0.18
64031990OTHERS ,Products include: Safety Gumboot0.18
640320Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe0.18
64032011FTWEAR WTH ALL LTHR,CLOSED TOE FOR MEN0.18
64032012FTWEAR WTH ALL LTHR,CLOSED TOE FOR WOMEN0.18
64032013FTWEAR WTH ALL LTHR,CLOSED TOE FOR CHLDRN0.18
64032019OTHR FTWEAR WTH ALL LTHR,CLOSED TOE0.18
64032021FTWEAR WTH ALL LTHR,OPEN TOE FOR MEN0.18
64032022FTWEAR WTH ALL LTHR,OPEN TOE FOR WOMEN0.18
64032023FTWEAR WTH ALL LTHR,OPEN TOE FOR CHLDRN0.18
64032029OTHR FTWEAR WTH ALL LTHR,OPEN TOE0.18
64032030LEATHER SOLES WITH EMBROIDERED UPPERS0.18
64032040KOLAPURI CHAPPALS AND SIMILAR FOOTWEAR0.18
64032090OTHERS0.18
640330Footwear with leather uppers, made on a base or platform of wood, with neither an inner sole nor a protective metal toecap0.18
64033000*FTWEAR MADE ON A BASE/PLTFRM OF WOOD NT HAVNG AN INNR SOLE/A PROTCTVE MTL TOE-CAP0.18
640340Footwear, incorporating a protective metal toecap, with outer soles of rubber, plastics, leather or composition leather and uppers of leather (excluding sports footwear and orthopaedic footwear)0.18
64034000OTHR FTWEAR INCRPRTNG PRTCVE METL TOE-CAP0.18
640351Footwear with outer soles and uppers of leather, covering the ankle (excluding incorporating a protective metal toecap, sports footwear, orthopaedic footwear and toy footwear) ,Products include: Finished Leather0.18
64035111ANKLE CVRD ALL LTHR SHOES FOR MEN Products Include: Leather Shoes, Scheme, Mens Leather Shoes, Finished Leather0.18
64035112ANKLE CVRD ALL LTHR SHOES FOR WOMEN ,Products include: Pvc Sole0.18
64035113ANKLE CVRD ALL LTHR SHOES FOR CHLDRN0.18
64035119OTHR ANKLE CVRD ALL LTHR SHOES0.18
64035190OTHR ANKLE CVRD FTWEAR OTHR THN ALL LTHR SHOES0.18
640359Footwear with outer soles and uppers of leather (excluding covering the ankle, incorporating a protective metal toecap, with uppers which consist of leather straps across the instep and around the big toe, sports footwear, orthopaedic footwear and toy footwear)0.18
64035910OTHR FTWEAR WTH OUTER SOLE OF LTHR FOR MEN Products Include: Rubber Slipper, Slippers0.18
64035920OTHR FTWR WTH OUTR SOLE OF LTHR FOR WOMEN0.18
64035930OTHR FTWR WTH OUTR SOLE OF LTHR FOR CHLDRN0.18
64035990OTHR SMLR FTWR WTH OUTER SOLE OF LTHR0.18
640391Footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, covering the ankle (excluding incorporating a protective metal toecap, sports footwear, orthopaedic footwear and toy footwear)0.18
64039110LTHR BOOTS AND OTHR FOOTWEAR WTH RUBR SOLE0.18
64039120LTHR FOOTWEAR OF PLSTC AND SYNTHTC SOLE0.18
64039190LTHR FTWEAR OF OTHR SOLE ,Products include: Safety Boots, School Shoes0.18
640399Footwear with outer soles of rubber, plastics or composition leather, with uppers of leather (excluding covering the ankle, incorporating a protective metal toecap, sports footwear, orthopaedic footwear and toy footwear)0.18
64039910LEATHER SANDALS WITH RUBBER SOLE0.18
64039920LEATHER SANDALS WITH PLASTC/SYNTHTC SOLE0.18
64039990LTHR SANDALS WITH OTHR SOLE ,Products include: Pu Footwear, Interest Income, Interest Received0.18
640411Sports footwear, incl. tennis shoes, basketball shoes, gym shoes, training shoes and the like, with outer soles of rubber or plastics and uppers of textile materials0.18
64041110RUBBER SOLE WITH CANVAS UPPER Products Include: Baby Walker0.18
64041120RUBBER SOLE WITH LEATHER CLOTH UPPERS0.18
64041190OTHERS ,Products include: Punjabi Jutti, Nike Shoes0.18
640419Footwear with outer soles of rubber or plastics and uppers of textile materials (excluding sports footwear, incl. tennis shoes, basketball shoes, gym shoes, training shoes and the like, and toy footwear)0.18
64041910RUBBER SOLE WITH CANVAS UPPER Products Include: Rubber Slipper, Slippers0.18
64041920RUBBER SOLE WITH LEATHER CLOTH UPPERS0.18
64041990OTHERS ,Products include: Tender Fees0.18
640420Footwear with outer soles of leather or composition leather and uppers of textile materials (excluding toy footwear)0.18
64042000FTWEAR WTH OUTR SOLES OF LTHR/CMPSTN LTHR AND WITH UPPER OF TEXTILE MATERIALS0.18
640510Footwear with uppers of leather or composition leather (excluding with outer soles of rubber, plastics, leather or composition leather and uppers of leather, orthopaedic footwear and toy footwear)0.18
64051000OTHR FTWR WITH UPPERS OF LTHR/CMPSTN LTHR Products Include: Leather Shoes0.18
640520Footwear with uppers of textile materials (excluding with outer soles of rubber, plastics, leather or composition leather, orthopaedic footwear and toy footwear) ,Products include: Slipper0.18
64052000OTHR FTWR WITH UPPERS OF TXTL MATERIALS ,Products include: Slipper0.18
640590Footwear with outer soles of rubber or plastics, with uppers other than rubber, plastics, leather or textile materials; footwear with outer soles of leather or composition leather, with uppers other than leather or textile materials; footwear with outer soles of wood, cork, paperboard, furskin, felt, straw, loofah, etc., with uppers other than leather, composition leather or textile materials, n.e.s.0.18
64059000ALL OTHER FOOTWEAR ,Products include: Sports Items0.18
640610Uppers and parts thereof (excluding stiffeners and general parts made of asbestos)0.18
64061010EMBROIDERED UPPERS OF TEXTILE MATERIALS0.18
64061020LEATHER UPPERS(PREPARED) Products Include: Leather Shoes0.18
64061030GOAT LINING0.18
64061040SHEEP LINING0.18
64061090OTHERS0.18
640620Outer soles and heels, of rubber or plastics0.18
64062000OUTER SOLES AND HEELS OF RBBER/PLSTCS0.18
640690Parts of footwear; removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof (excluding outer soles and heels of rubber or plastics, uppers and parts thereof other than stiffeners, and general parts made of asbestos)0.18
64069010Of wood ,Products include: Wooden0.18
64069020Leather parts of footwear, other than soles and prepared uppers0.18
64069030Leather soles0.18
64069040Gaiters, leggings and similar articles0.18
64069090Other0.18
640691Parts of footwear, of wood0.18
64069100*OTHER FOOTWEAR PARTS OF WOOD0.18
640699Parts of footwear (excluding outer soles and heels of rubber or plastics, uppers and parts thereof, and general parts made of wood or asbestos)0.18
64069910*LEATHER PARTS OF FOOTWEAR OTHER THAN SOLESAND PREPARED UPPERS0.18
64069920*LEATHER SOLES0.18
64069930*GAITERS,LEGGINGS,CRICKET PADS ETC0.18
64069940*PARTS OF GAITERS LEGGINGS CRICKET PAD ETC0.18
64069990*OTHERS0.18

What is GST?

Goods and Services Tax (GST) is a Single Tax Structure System introduced in 2017. GST works on One Nation, One Tax system. Earlier, there was a diverse tax system in India. There were various indirect taxes such as Value Added Tax (VAT), sale tax, purchase tax, service tax, surcharges, Excise duty, etc. Under the GST System, all the central and state taxes are merged into a single tax.

What are GST Rates for Goods & Services?

GST has refined the taxation sector in India. It helps in unifying all taxes for various goods and services. There are a large number of goods, commodities and services in India. So, they are put under 5 different slabs of GST rates-

  • NIL: Under this slab 0% tax is charged on the goods or services.
  • 5%: Under this slab 5% tax is charged on the goods and services.
  • 12%: Under this slab 12% tax is charged on the goods and services.
  • 18%: Under this slab 18% tax is charged on the goods and services.
  • 28%: Under this slab 28% tax is charged on the goods and services.

Important Note: Gold and other precious metals are excluded and put under 3% tax slab.

What is an HSN Code?

HSN Code stands for Harmonized System of Nomenclature. An HSN Code is a unique 6 to10 digit number developed for the identification of goods and products. This system was established in 1988 by the World Customs Organization. The HSN Code system is operational in all parts of the world. It covers almost 90% of the goods traded globally. It is accepted by customs authorities for determining taxes on goods.

How does the HSN Code System in India Functions?

HSN Codes held a great significance in Import-Export Procedures of India. In India, it is called ITC (Indian Trade Clarification)-HS Code. An ITC HS Code is recognized from its Chapter, Heading, Subheading and Regional Tariff. It consists of 8 digits.

Let’s take an example: Suppose we are given an HS Code- 6006840000

  • Chapter: The First two digits (60) denotes chapter
  • Heading: Next two digits (06) denote headings.
  • Subheading: Further, two digits (84) denote subheadings.
  • Regional Tariff: Second Last Two digits (00) denote Regional Tariff.
  • National Tariff: Last Two Digits (00) indicates National Tariff.
structrure of hsn code

How many sections, chapters, heading and subheading Does HS Code System Covers?

There are around 21 sections, 99 chapters, 5,222 heading and 1,244 subheadings in the Harmonised system of Nomenclature.

What is the use of HSN Code in GST?

Ever since the arrival of GST, it is mandatory to mention HSN Code for your product. HSN Codes are needed to be mentioned on invoices, bills or filing GST returns. HSN Code helps taxpayers to evaluate GST rates of various products. An incorrect HSN Code can create a big hurdle in the customs clearance process.

How can I find HSN Code List with GST Rates?

You can find a complete HSN Code List with GST rates at Exim Trade Data portal.