HSN code directory

HSN Code 6402: Other footwear with outer soles and uppers of rubber or plastics

Other footwear with outer soles and uppers of rubber or plastics


All 8-digit HSN codes under this heading

HSN codeDescription
64021210Sports footwear: ski-boots, cross-country ski footwear and snowboard boots: of rubber
64021290Sports footwear: ski-boots, cross-country ski footwear and snowboard boots: other
64021910Sports footwear: other: of rubber
64021990Sports footwear: other: other
64022010Footwear with upper straps or thongs assembled to the sole by means of plugs: of rubber
64022090Footwear with upper straps or thongs assembled to the sole by means of plugs: other
64023010Other footwear, incorporating a protective metal toe-cap: of rubber
64023090Other footwear, incorporating a protective metal toe-cap: other
64029110Other footwear: covering the ankle: of rubber
64029190Other footwear: covering the ankle: other
64029910Other footwear: other: of rubber
64029990Other 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%.


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.