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HSN 64064-Digit Heading

HSN 6406: Parts of footwear – GST Rate

HSN 6406 covers parts of footwear (including uppers whether or not attached to soles other than outer soles). GST on HSN 6406 is 18% (rates effective 22 September 2025). This heading has 12 tariff items, for example 6406 10 10, 6406 10 20 and 6406 10 30.

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 6406

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

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

Reference: Schedule II, S. No. 207 (Spec: 6406)
Other entries in this chapter (1)

These apply only if your goods match the description.

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 6406

Showing 16 sub-classification codes with complete hierarchy descriptions.

6406106-Digit Sub-heading

Chain: Footwear, gaiters and the like; parts of such articles > 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 > Uppers And Parts Thereof, Other Than Stiffeners :

640610108-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > 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 > Uppers And Parts Thereof, Other Than Stiffeners : > Embroidered Uppers Of Textile Materials

640610208-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > 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 > Uppers And Parts Thereof, Other Than Stiffeners : > Leather Uppers (Prepared)

640610308-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > 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 > Uppers And Parts Thereof, Other Than Stiffeners : > Goat Lining

640610408-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > 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 > Uppers And Parts Thereof, Other Than Stiffeners : > Sheep Lining

640610908-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > 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 > Uppers And Parts Thereof, Other Than Stiffeners : > Other

6406206-Digit Sub-heading

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

640620008-Digit Tariff Item

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

6406906-Digit Sub-heading

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

640690108-Digit Tariff Item

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

640690208-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > 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 > Other: > Leather Parts Other Than Soles And Prepared Uppers

640690308-Digit Tariff Item

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

640690408-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > 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 > Other: > Gaiters,Leggings And Similar Articles

640690508-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > 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 > Other: > Parts Of Gaiters,Leggings And Similar Articles

640690908-Digit Tariff Item

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

6406996-Digit Sub-heading

Chain: Footwear, gaiters and the like; parts of such articles > 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 > Of other materials

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 6405
Other Footwear
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