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Free Tools/HSN Code Finder/Chapter 64/HSN 6402
HSN 64024-Digit Heading

HSN 6402: Other footwear with outer soles and uppers of rubber – GST Rate

HSN 6402 covers other footwear with outer soles and uppers of rubber or plastics. GST on HSN 6402 is 18% or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 12 tariff items, for example 6402 12 10, 6402 12 90 and 6402 19 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 6402

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

Other footwear with outer soles and uppers of rubber or plastics

Reference: Schedule II, S. No. 203 (Spec: 6402)
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 6402

Showing 17 sub-classification codes with complete hierarchy descriptions.

6402126-Digit Sub-heading

Chain: Footwear, gaiters and the like; parts of such articles > Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics > Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots :

640212108-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics > Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots : > Of Rubber

640212908-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics > Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots : > Other

6402196-Digit Sub-heading

Chain: Footwear, gaiters and the like; parts of such articles > Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics > Other :

640219108-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics > Other : > Of Rubber

640219908-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics > Other : > Other

6402206-Digit Sub-heading

Chain: Footwear, gaiters and the like; parts of such articles > Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics > Footwear With Upper Straps Or Thongs Assembled To The Sole By Means Of Plugs :

640220108-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics > Footwear With Upper Straps Or Thongs Assembled To The Sole By Means Of Plugs : > Of Rubber

640220908-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics > Footwear With Upper Straps Or Thongs Assembled To The Sole By Means Of Plugs : > Other

640230108-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics > Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics Other Footwear, Incorporating A Protective Metal Toe-Cap: Of Rubber

640230908-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics > Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics Other Footwear, Incorporating A Protective Metal Toe-Cap: Other

6402916-Digit Sub-heading

Chain: Footwear, gaiters and the like; parts of such articles > Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics > Covering The Ankle :

640291108-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics > Covering The Ankle : > Of Rubber

640291908-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics > Covering The Ankle : > Other

6402996-Digit Sub-heading

Chain: Footwear, gaiters and the like; parts of such articles > Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics > Other

640299108-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics > Other > Of Rubber

640299908-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics > Other > Other

Other Headings in Chapter 64

HSN 6401
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.
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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