HSN Code 64023090 -- – Other footwear with outer soles and uppers of rubber or plastics other footwear, (GST Rate 18%)

HSN Code 64023090

Other footwear with outer soles and uppers of rubber or plastics other footwear, incorporating a protective metal toe-cap: other

HSN64023090

Other footwear with outer soles and uppers of rubber or plastics other footwear, incorporating a protective metal toe-cap: other

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 6402
Subheading: 640230
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 Other footwear with outer soles and uppers of rubber or plastics other footwear,. 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.

Frequently asked questions

What is HSN Code 64023090?
HSN Code 64023090 is the official Harmonized System of Nomenclature code for Other footwear with outer soles and uppers of rubber or plastics other footwear, incorporating a protective metal toe-ca, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 64023090?
HSN Code 64023090 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 64023090 belong to?
HSN Code 64023090 falls under Chapter 64 -- Footwear, gaiters of the GST tariff.
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