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Free Tools/HSN Code Finder/Chapter 64/HSN 6404
HSN 64044-Digit Heading

HSN 6404: Footwear with outer soles of rubber – GST Rate

HSN 6404 covers footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. GST on HSN 6404 is 18% or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 7 tariff items, for example 6404 11 10, 6404 11 20 and 6404 11 90.

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 6404

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

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

Reference: Schedule II, S. No. 205 (Spec: 6404)
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 6404

Showing 10 sub-classification codes with complete hierarchy descriptions.

6404116-Digit Sub-heading

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Textile Materials > Sports Footwear, Tennis Shoes, Basketball Shoes, Gym Shoes, Training Shoes And The Like :

640411108-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Textile Materials > Sports Footwear, Tennis Shoes, Basketball Shoes, Gym Shoes, Training Shoes And The Like : > Of Rubber Sole With Canvas Upper

640411208-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Textile Materials > Sports Footwear, Tennis Shoes, Basketball Shoes, Gym Shoes, Training Shoes And The Like : > Of Rubber Sole With Leather Cloth Uppers

640411908-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Textile Materials > Sports Footwear, Tennis Shoes, Basketball Shoes, Gym Shoes, Training Shoes And The Like : > Other

6404196-Digit Sub-heading

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

640419108-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Textile Materials > Other : > Of Rubber Sole With Canvas Upper

640419208-Digit Tariff Item

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

640419908-Digit Tariff Item

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

6404206-Digit Sub-heading

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

640420008-Digit Tariff Item

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

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 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 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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