HSN Codes · Chapter 64

Footwear and Parts

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

Code Description Typical GST rate
64069020 Leather parts other than soles and prepared uppers
64069030 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 — leather soles
64069040 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 — gaiters,leggings and similar articles
64069050 Parts of gaiters,leggings and similar articles
64069090 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 — other
640699 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 — of other materials

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