HSN 6405: Other footwear – GST Rate

HSN 6405 covers other footwear. GST on HSN 6405 is 18% or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 3 tariff items, for example 6405 10 00, 6405 20 00 and 6405 90 00.

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 6405

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

Other footwear

Reference: Schedule II, S. No. 206 (Spec: 6405)

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 6405

Showing 6 sub-classification codes with complete hierarchy descriptions.

6405106-Digit Sub-heading

Chain: Footwear, gaiters and the like; parts of such articles > Other Footwear > With Uppers Of Leather Or Composition Leather

640510008-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Other Footwear > With Uppers Of Leather Or Composition Leather > With Uppers Of Leather Or Composition Leather

6405206-Digit Sub-heading

Chain: Footwear, gaiters and the like; parts of such articles > Other Footwear > With Uppers Of Textile Materials

640520008-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Other Footwear > With Uppers Of Textile Materials > With Uppers Of Textile Materials

6405906-Digit Sub-heading

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

640590008-Digit Tariff Item

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

Search all 21,000+ HSN & SAC codes

Create GST invoices with HSN 6405 automatically in Udyog

Udyog automatically maps product items to the right HSN codes and applies current tax rates with zero manual errors.

Start Free Trial in Udyog →