HSN Code | HSN Description | GST Rate | |
---|---|---|---|
Chapter 64 |
FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES | ||
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 | ||
640110 |
- | Footwear incorporating a protective metal toe-cap: | |
64011010 |
--- | Of rubber | |
64011090 |
--- | Other | |
- | Other footwear: | ||
640192 |
-- | Covering the ankle but not covering the knee: | |
64019210 |
--- | Of rubber | |
64019290 |
--- | Other | |
640199 |
-- | Other: | |
64019910 |
--- | Of rubber | |
64019990 |
--- | Other | |
6402 |
Other footwear with outer soles and uppers of rubber or plastics | ||
- | Sports footwear: | ||
640212 |
-- | Ski-boots, cross-country ski footwear and snowboard boots: | |
64021210 |
--- | Of rubber | |
64021290 |
--- | Other | |
640219 |
-- | Other: | |
64021910 |
--- | Of rubber | |
64021990 |
--- | Other | |
640220 |
- | Footwear with upper straps or thongs assembled to the sole by means of plugs : | |
64022010 |
--- | Of rubber | |
64022090 |
--- | Other | |
- | Other footwear: | ||
640291 |
-- | Covering the ankle: | |
64029110 |
--- | Of rubber | |
64029190 |
--- | Other | |
640299 |
-- | Other: | |
64029910 |
--- | Of rubber | |
64029990 |
--- | Other | |
6403 |
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | ||
- | Sports footwear: | ||
64031200 |
-- | Ski-boots, cross-country ski footwear and snowboard boots | |
640319 |
-- | Other: | |
64031910 |
--- | With outer soles of leather | |
64031920 |
--- | With outer soles of rubber | |
64031990 |
--- | Other | |
640320 |
- | Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe: | |
--- | All leather, closed toe: | ||
64032011 |
---- | For men | |
64032012 |
---- | For women | |
64032013 |
---- | For children | |
64032019 |
---- | Other | |
--- | All leather, open toe: | ||
64032021 |
---- | For men | |
64032022 |
---- | For women | |
64032023 |
---- | For children | |
64032029 |
---- | Others | |
64032030 |
--- | Of leather soles with embroidered uppers | |
64032040 |
--- | Kolapuri chappals and similar footwear | |
64032090 |
--- | Other | |
64034000 |
- | Other footwear, incorporating a protective metal toe-cap | |
- | Other footwear, with outer soles of leather: | ||
640351 |
-- | Covering the ankle: | |
--- | All leather shoes: | ||
64035111 |
---- | For men | |
64035112 |
---- | For women | |
64035113 |
---- | For children | |
64035119 |
---- | Other | |
64035190 |
--- | Other | |
640359 |
-- | Other: | |
64035910 |
--- | For men | |
64035920 |
--- | For women | |
64035930 |
--- | For children | |
64035990 |
--- | Other | |
- | Other footwear: | ||
640391 |
-- | Covering the ankle: | |
64039110 |
--- | Leather boots and other footwear with rubber sole | |
64039120 |
--- | Leather footwear with plastic and synthetic sole | |
64039190 |
--- | Other | |
640399 |
-- | Other: | |
64039910 |
--- | Leather sandals with rubber sole | |
64039920 |
--- | Leather sandals with plastic or synthetic sole | |
64039990 |
--- | Other | |
6404 |
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials | ||
- | Footwear with outer soles of rubber or plastics : | ||
640411 |
-- | Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: | |
64041110 |
--- | Of rubber sole with canvas upper | |
64041120 |
--- | Of rubber sole with leather cloth uppers | |
64041190 |
--- | Other | |
640419 |
-- | Other: | |
64041910 |
--- | Of rubber sole with canvas upper | |
64041920 |
--- | Of rubber sole with leather cloth uppers | |
64041990 |
--- | Other | |
64042000 |
- | Footwear with outer soles of leather or composition leather | |
6405 |
Other footwear | ||
64051000 |
- | With uppers of leather or composition leather | |
64052000 |
- | With uppers of textile materials | |
64059000 |
- | Other | |
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 | ||
640610 |
- | Uppers and parts thereof, other than stiffeners : | |
64061010 |
--- | Embroidered uppers of textile materials | |
64061020 |
--- | Leather uppers (prepared) | |
64061030 |
--- | Goat lining | |
64061040 |
--- | Sheep lining | |
64061090 |
--- | Other | |
64062000 |
- | Outer soles and heels, of rubber or plastics | |
640690 |
- | Other: | |
64069010 |
--- | Of wood | |
64069020 |
--- | Leather parts other than soles and prepared uppers | |
64069030 |
--- | Leather soles | |
64069040 |
--- | Gaiters, leggings and similar articles | |
64069050 |
--- | Parts of gaiters, leggings and similar articles | |
64069090 |
--- | Other |
☑ Monthly | GSTR-3B
GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
☑ Monthly | GSTR-11
GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
☑ Annual | GSTR-4
GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).