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Free Tools/HSN Code Finder/Chapter 64/HSN 6401
HSN 64014-Digit Heading

HSN 6401: Waterproof footwear with outer soles and uppers of rubber – GST Rate

HSN 6401 covers 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. GST on HSN 6401 is 18% or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 8 tariff items, for example 6401 10 10, 6401 10 90 and 6401 91 10.

Chapter 64: Footwear, gaiters and the like; parts of such articles

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 6401

18%CGST 9% + SGST 9% / IGST 18%

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

Reference: Schedule II, S. No. 202 (Spec: 6401)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Footwear of sale value not exceeding Rs.2500 per pair

Reference: Schedule I, S. No. 392 (Spec: 64)

Sub-Headings & Tariff Items Under 6401

Showing 11 sub-classification codes with complete hierarchy descriptions.

6401106-Digit Sub-heading

Chain: Footwear, gaiters and the like; parts of such articles > 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. > Footwear Incorporating A Protective Metal Toe Cap :

640110108-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > 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. > Footwear Incorporating A Protective Metal Toe Cap : > Of Rubber

640110908-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > 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. > Footwear Incorporating A Protective Metal Toe Cap : > Other

640191108-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > 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. > 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 Other Footwear : Covering The Knee: Of Rubber

640191908-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > 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. > 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 Other Footwear : Covering The Knee: Other

6401926-Digit Sub-heading

Chain: Footwear, gaiters and the like; parts of such articles > 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. > Covering The Ankle But Not Covering The Knee :

640192108-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > 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. > Covering The Ankle But Not Covering The Knee : > Of Rubber

640192908-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > 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. > Covering The Ankle But Not Covering The Knee : > Other

6401996-Digit Sub-heading

Chain: Footwear, gaiters and the like; parts of such articles > 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. > Other :

640199108-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > 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. > Other : > Of Rubber

640199908-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > 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. > Other : > Other

Other Headings in Chapter 64

HSN 6402
Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics
HSN 6403
Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather
HSN 6404
Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Textile Materials
HSN 6405
Other Footwear
HSN 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
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