Footwear, gaiters and the like; parts of such articles

Tariff Item Description of goods GST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
64 Foot wear having a retail sale price not exceeding Rs. 500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself 2.5% 2.5% 5% Nil
6401 Waterproof footwear with outer soles and upper 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 9% 9% 18% Nil
6402 Other foot wear with outer soles and uppers of rubber or plastics 9% 9% 18% Nil
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather 9% 9% 18% Nil
6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials 9% 9% 18% Nil
6405 Other footwear 9% 9% 18% Nil
6406 Removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof, Parts of footwear (including uppers whether or not attached to soles other than outer soles) 9% 9% 18% Nil