HSN code 6404 — FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR CO
HSN · heading18%FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF TEXTILE MATERIALS
This heading covers footwear where the outer sole is made of rubber, plastics, leather, or composition leather, and the upper part is made of textile materials like cotton, canvas, or synthetic fabrics. Common examples include canvas shoes, fabric sneakers, and textile sandals with rubber or plastic soles.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 18% | 9% | 9% | Sch II S.No 205 |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 18%
gst calculator — pre-filled with this rate
products commonly classified here
canvas bootscanvas shoescasual textile shoescloth shoescloth slippers with rubber solecotton shoesfabric bootsfabric sneakersplimsoll shoesplimsollsrubber-soled cloth shoessynthetic fabric shoestextile footweartextile sandals
more specific codes
sibling codes
- 6401WATERPROOF FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR OF PLASTICS, THE UPPERS OF WHICH A
- 6402OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS
- 6403FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEA
- 6405OTHER FOOTWEAR
- 6406PARTS OF FOOTWEAR (INCLUDING UPPERS WHETHER OR NOT ATTACHED TO SOLES OTHER THAN OUTER SOLES); R
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compiled from official sources · not tax advice · verify with your tax advisor before filing