Chapter 64 of the GST framework covers Footwear, Gaiters And The Lik, and HSN Code 64039110 specifically identifies Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear: Covering The Ankle: Leather Boots And Other Footwear With Rubber Sole 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 Other Footwear: Covering The Ankle: Leather Boots And Other Footwear With Rubber Sole. 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 64039110
For Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear: Covering The Ankle: Leather Boots And Other Footwear With Rubber Sole classified under HSN Code 64039110, tax computation follows GST principles. CGST at 9.00% plus SGST/UTGST at 9.00% covers intrastate sales. IGST at 18.00% applies to interstate transactions. pa is the prescribed measurement for Footwear, Gaiters And The Lik under Chapter 64.
Who Should Use HSN Code 64039110?
All businesses supplying Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear: Covering The Ankle: Leather Boots And Other Footwear With Rubber Sole are obligated to use HSN 64039110 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
Entering the Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear: Covering The Ankle: Leather Boots And Other Footwear With Rubber Sole market requires essential registrations. GST registration enables legal tax collection on HSN 64039110 goods. For cross-border trade in Footwear, Gaiters And The Lik items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Using HSN Code 64039110 accurately for Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear: Covering The Ankle: Leather Boots And Other Footwear With Rubber Sole avoids compliance issues and facilitates credit claims. Monitor changes to 9.00%, 9.00%, and 18.00% rates for Chapter 64 – Footwear, Gaiters And The Lik to maintain accurate filings and smooth business operations.
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 64039110 for accurate classification of Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear: Covering The Ankle: Leather Boots And Other Footwear With Rubber Sole.
Yes, registered businesses can claim input tax credit on Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear: Covering The Ankle: Leather Boots And Other Footwear With Rubber Sole purchases made under HSN 64039110. Ensure your supplier mentions correct HSN code and GST rates (9.00%, 9.00%) on the invoice.
CGST at 9.00% plus SGST/UTGST at 9.00% applies when Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear: Covering The Ankle: Leather Boots And Other Footwear With Rubber Sole is sold within the same state. IGST at 18.00% 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 Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear: Covering The Ankle: Leather Boots And Other Footwear With Rubber Sole internationally. For domestic trade within Footwear, Gaiters And The Lik, GST registration is sufficient.