Under the GST regime, HSN Code 64039990 classifies Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear: Other: Other within Chapter 64 – Footwear, Gaiters And The Lik. This code is essential for businesses to correctly calculate and remit taxes on Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear: Other: Other. The applicable rates are CGST at 0.09, SGST/UTGST at 0.09 for within-state sales, and IGST at 0.18 for interstate supplies. Goods are quantified using 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 64039990
Goods classified as Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear: Other: Other under HSN 64039990 are taxed based on transaction type. Local sales attract CGST at 0.09 plus SGST/UTGST at 0.09. For supplies crossing state boundaries, IGST at 0.18 applies. Documentation must reflect pa as the measurement standard for Chapter 64 – Footwear, Gaiters And The Lik products.
Who Should Use HSN Code 64039990?
All businesses supplying Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear: Other: Other are obligated to use HSN 64039990 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 Other Footwear: Other: Other? GST registration is your first compliance requirement for HSN 64039990 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
Accurate application of HSN Code 64039990 for Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other 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 64039990 for accurate classification of Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear: Other: Other.
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: Other: Other purchases made under HSN 64039990. 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 Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other 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 Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear: Other: Other internationally. For domestic trade within Footwear, Gaiters And The Lik, GST registration is sufficient.