HSN Codes · Chapter 64: Footwear and Parts

HSN Code 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 thereof

Typical GST rate

Varies

Depends on sub-classification

Type

Goods

HSN classification

Code level

4-digit

Heading

Reading code 6406

The first two digits (64) place this code in chapter 64 — Footwear and Parts. As a 4-digit heading it groups a whole product family; 6 and 8-digit codes underneath it get more specific. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

Footwear of every kind with its parts — leather shoes, sports shoes, chappals — taxed by type and value band.

More specific codes under 6406

  • 640610 — Uppers and parts thereof, other than stiffeners
  • 64061010 — Uppers and parts thereof, other than stiffeners — embroidered uppers of textile materials
  • 64061020 — Uppers and parts thereof, other than stiffeners — leather uppers (prepared)
  • 64061030 — Uppers and parts thereof, other than stiffeners — goat lining
  • 64061040 — Uppers and parts thereof, other than stiffeners — sheep lining
  • 64061090 — Uppers and parts thereof, other than stiffeners — other
  • 640620 — 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 — outer soles and heels,of rubber or plastics
  • 64062000 — 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 — outer soles and heels,of rubber or plastics — outer soles and heels,of rubber or plastics
  • 640690 — 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
  • 64069010 — 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 — of wood

Frequently asked questions

The GST rate under 6406 depends on the specific item and applicable notifications. Check the classification with our HSN code finder and confirm the rate before invoicing.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

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