HSN Code 64021990 provides the tax classification for Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics Sports Footwear : Other : Other under Chapter 64 – Footwear, Gaiters And The Lik of the GST tariff. Businesses dealing in Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics Sports Footwear : Other : Other must use this code for proper invoicing and return filing. Applicable taxes include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18. The recognized unit of measurement is pa.
HSN Codes under Chapter 64 – Footwear, Gaiters And The Lik
Below are related HSN codes from Chapter 64 – Footwear, Gaiters And The Lik for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Footwear, Gaiters And The Lik... | 64011010 | Waterproof Footwear With Outer Soles And Uppers Of... | 9.00% | 9.00% | 18.00% |
| Footwear, Gaiters And The Lik... | 64011090 | Waterproof Footwear With Outer Soles And Uppers Of... | 9.00% | 9.00% | 18.00% |
| Footwear, Gaiters And The Lik... | 64019110 | Waterproof Footwear With Outer Soles And Uppers Of... | 9.00% | 9.00% | 18.00% |
| Footwear, Gaiters And The Lik... | 64019190 | Waterproof Footwear With Outer Soles And Uppers Of... | 0.09 | 0.09 | 0.18 |
| Footwear, Gaiters And The Lik... | 64019210 | Waterproof Footwear With Outer Soles And Uppers Of... | 9.00% | 9.00% | 18.00% |
| Footwear, Gaiters And The Lik... | 64019290 | Waterproof Footwear With Outer Soles And Uppers Of... | 0.09 | 0.09 | 0.18 |
| Footwear, Gaiters And The Lik... | 64019910 | Waterproof Footwear With Outer Soles And Uppers Of... | 9.00% | 9.00% | 18.00% |
| Footwear, Gaiters And The Lik... | 64019990 | Waterproof Footwear With Outer Soles And Uppers Of... | 0.09 | 0.09 | 0.18 |
| Footwear, Gaiters And The Lik... | 64021210 | Other Footwear With Outer Soles And Uppers Of Rubb... | 9.00% | 9.00% | 18.00% |
| Footwear, Gaiters And The Lik... | 64021290 | Other Footwear With Outer Soles And Uppers Of Rubb... | 0.09 | 0.09 | 0.18 |
GST Rates for HSN 64021990
The taxation of Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics Sports Footwear : Other : Other under HSN Code 64021990 depends on supply location. Intrastate transactions require CGST at 0.09 and SGST/UTGST at 0.09. Interstate supplies are charged IGST at 0.18. Invoices should consistently use pa for Footwear, Gaiters And The Lik goods under Chapter 64.
Who Should Use HSN Code 64021990?
All businesses supplying Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics Sports Footwear : Other : Other are obligated to use HSN 64021990 on tax invoices. From producers to retailers within Footwear, Gaiters And The Lik, Chapter 64 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Planning to trade in Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics Sports Footwear : Other : Other? Complete GST registration to legally collect taxes on goods under HSN 64021990. Businesses importing or exporting Footwear, Gaiters And The Lik products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Accurate application of HSN Code 64021990 for Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics Sports Footwear : Other : Other enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 64 – Footwear, Gaiters And The Lik should monitor rate updates (0.09, 0.09, 0.18) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 64021990 for accurate classification of Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics Sports Footwear : Other : Other.
Yes, registered businesses can claim input tax credit on Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics Sports Footwear : Other : Other purchases made under HSN 64021990. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics Sports Footwear : Other : Other is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics Sports Footwear : Other : Other internationally. For domestic trade within Footwear, Gaiters And The Lik, GST registration is sufficient.