HSN Code 64039110 -- – Footwear with outer soles of rubber, plastics, leather or composition leather an (GST Rate 18%)

HSN Code 64039110

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather other footwear: covering the ankle: leather boots and other footwear with rubber sole

HSN64039110

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather other footwear: covering the ankle: leather boots and other footwear with rubber sole

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 64 -- Footwear, gaiters
Heading: 6403
Subheading: 640391
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Footwear with outer soles of rubber, plastics, leather or composition leather an. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 18% →

Related codes from Footwear, gaiters

64039120
Footwear with outer soles of rubber, plastics, leather or composition
18%
64039190
Footwear with outer soles of rubber, plastics, leather or composition
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64039910
Footwear with outer soles of rubber, plastics, leather or composition
18%
64039920
Footwear with outer soles of rubber, plastics, leather or composition
18%
64039990
Footwear with outer soles of rubber, plastics, leather or composition
18%

Frequently asked questions

What is HSN Code 64039110?
HSN Code 64039110 is the official Harmonized System of Nomenclature code for Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather other footwear: cove, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 64039110?
HSN Code 64039110 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 64039110 belong to?
HSN Code 64039110 falls under Chapter 64 -- Footwear, gaiters of the GST tariff.
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