Chapter 64 of the GST framework covers Footwear, Gaiters And The Lik, and HSN Code 64031920 specifically identifies Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear : Other: With Outer Soles Of Rubber 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 : Other: With Outer Soles Of Rubber. Tax rates applicable include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00% 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 64031920
The taxation of Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear : Other: With Outer Soles Of Rubber under HSN Code 64031920 depends on supply location. Intrastate transactions require CGST at 9.00% and SGST/UTGST at 9.00%. Interstate supplies are charged IGST at 18.00%. Invoices should consistently use pa for Footwear, Gaiters And The Lik goods under Chapter 64.
Who Should Use HSN Code 64031920?
All businesses supplying Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear : Other: With Outer Soles Of Rubber are obligated to use HSN 64031920 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
Looking to deal in Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear : Other: With Outer Soles Of Rubber? GST registration is your first compliance requirement for HSN 64031920 goods. International traders in Footwear, Gaiters And The Lik products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Correct HSN Code 64031920 application for Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear : Other: With Outer Soles Of Rubber ensures smooth input credit utilization and assessment processes. Track 9.00%, 9.00%, and 18.00% rate changes for Chapter 64 – Footwear, Gaiters And The Lik through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
HSN Code 64031920 is used to classify Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear : Other: With Outer Soles Of Rubber under Chapter 64 – Footwear, Gaiters And The Lik for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
For Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear : Other: With Outer Soles Of Rubber, CGST applies at 9.00% and SGST/UTGST at 9.00% for intrastate supplies. Interstate transactions are taxed under IGST at 18.00%.
Yes, GST registration is mandatory for businesses dealing in Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear : Other: With Outer Soles Of Rubber under HSN 64031920. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under Footwear, Gaiters And The Lik, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.