Chapter 64GST Classification
Footwear, Gaiters and the Like
Covers all types of shoes, sandals, boots, and parts.
Based on Customs Tariff ActUpdated: December 2025
Total Codes106
Dominant RateValue < ₹1000: 5%. Value > ₹1000: 18%.
Includes: Shoes, Sandals, Boots...
How to find the correct HSN Code in Chapter 64?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 64
Loading Codes...
What does Chapter 64 Cover?
Covers all types of shoes, sandals, boots, and parts.
Included
- Sports Shoes
- Leather Shoes
- Rubber Slippers
- Soles/Heels
Excluded
- Disposable Shoe CoversGo to Ch 63
Common Confusions
- • Shoe (Ch 64) vs Orthopedic Shoe (Ch 90): Medical use is Ch 90.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 64
Are shoes 18%?
If MRP > ₹1000, yes. Cheap footwear is 5%.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.