Chapter 64 of the GST framework covers Footwear, Gaiters And The Lik, and HSN Code 64031200 specifically identifies Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear : Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear : Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 for interstate movements. The standard 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 64031200

The tax structure for Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear : Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots under HSN Code 64031200 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. All invoices must record quantities in pa as the standard measurement for goods under Chapter 64 – Footwear, Gaiters And The Lik.

Who Should Use HSN Code 64031200?

Manufacturers, wholesalers, retailers, and exporters dealing in Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear : Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots are required to mention HSN 64031200 on all tax documents. This classification under Footwear, Gaiters And The Lik applies to businesses of all sizes operating within Chapter 64. Proper usage ensures accurate return filing and audit compliance.

Business Registration Requirements

Starting a business involving Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear : Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots? GST registration is mandatory for collecting and remitting taxes on HSN 64031200 goods. Companies planning international trade within Footwear, Gaiters And The Lik must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.

Why Correct Classification Matters

Using HSN Code 64031200 accurately for Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear : Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots avoids compliance issues and facilitates credit claims. Monitor changes to 0.09, 0.09, and 0.18 rates for Chapter 64 – Footwear, Gaiters And The Lik to maintain accurate filings and smooth business operations.

Frequently Asked Questions (FAQs)

What is the unit of measurement for HSN 64031200?

The standard unit of measurement for Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear : Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots under HSN Code 64031200 is pa. All invoices and GST returns must reflect quantities using this measurement standard.

Is HSN Code 64031200 mandatory for small businesses?

Yes, businesses dealing in Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear : Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots must use HSN 64031200 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.

What happens if I use wrong HSN code for Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear : Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots?

Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 64031200 for Footwear, Gaiters And The Lik goods before invoicing.

Do I need AD Code registration for exporting Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear : Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots?

Yes, AD Code registration is required for exporters dealing in Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear : Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots under Footwear, Gaiters And The Lik. This registration links your bank account to process foreign currency payments from overseas buyers.

More HSN codes from Chapter 64

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