HSN code directory
HSN Code 6401: Waterproof footwear with outer soles and uppers of rubber
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 processes
All 8-digit HSN codes under this heading
| HSN code | Description |
|---|---|
| 64011010 | Footwear incorporating a protective metal toe-cap: of rubber |
| 64011090 | Footwear incorporating a protective metal toe-cap: other |
| 64019110 | Other footwear: covering the knee: of rubber |
| 64019190 | Other footwear: covering the knee: other |
| 64019210 | Other footwear: covering the ankle but not covering the knee: of rubber |
| 64019290 | Other footwear: covering the ankle but not covering the knee: other |
| 64019910 | Other footwear: other: of rubber |
| 64019990 | Other footwear: other: other |
GST rate guide for this chapter
Footwear with a sale value of up to ₹2,500 per pair is taxed at 5%. Footwear priced above ₹2,500 per pair is taxed at 18%.
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GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.
Frequently asked questions
How many digits of the HSN code must I show on a GST invoice?
Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.
What is the difference between an HSN heading and an 8-digit HSN code?
The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.
What happens if I use the wrong HSN code?
A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.
Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.