February 25, 2023

GST Rates and HSN Code for Parts of Footwear

When it comes to buying and selling footwear, it is important to understand the GST rates and HSN code for parts of footwear. The Goods and Services Tax (GST) is a tax on the supply of goods and services in India. Footwear is classified under HSN code 64, which covers goods made of leather or composition leather, rubber, plastics, or textiles.

GST Rates for Parts of Footwear

Under GST, different types of footwear attract different rates of tax. The GST rates for parts of footwear are as follows:

1. 18% GST on insoles, heel cushions, footbeds, and similar articles

2. 12% GST on shoelaces, buckles, clasps, and similar articles, and

3. 5% GST on other parts of footwear

HSN Code for Parts of Footwear

HSN stands for 'Harmonized System of Nomenclature' and is an internationally standardized system of names and numbers used to classify goods in trade.

The HSN code for parts of footwear is 6406. This code covers all parts of footwear, including insoles, heel cushions, footbeds, shoelaces, buckles, clasps, and other parts.


Understanding the GST rates and HSN code for parts of footwear is important for anyone involved in the buying or selling of footwear. The rates and code may vary depending on the type of footwear, so it is always recommended to check the latest rates and code before making any transactions.


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