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)
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.
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.
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.
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.