What is the GST (IGST) rate for HSN code 64041910?

HSN code 64041910 (Footwear) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 64041910?

The Basic Customs Duty (BCD) for HSN code 64041910 is 20%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What is the unit of measurement for HSN code 64041910?

The standard unit of quantity (UQC) for HSN code 64041910 is pa, as listed in the Customs Tariff.

What is the HSN code for shoes?

Footwear with rubber/plastic soles and textile uppers falls under heading 6404 — for example 64041110 (sports footwear, rubber sole/canvas upper). Leather footwear is classified separately under heading 6403.

HSN Code Finder · Product

Footwear HSN Code 6404

Q: What does HSN code 64041910 cover?

HSN code 64041910 covers Footwear. It sits under Chapter 64 – Footwear, gaiters and the like; parts of such articles, in Section XII – FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR.

Q: What is the HSN code for Footwear?

The HSN code for Footwear is 64041910, classified under Chapter 64 – Footwear, gaiters and the like; parts of such articles of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

Footwear with outer soles of rubber or plastics and textile uppers is classified under HSN heading 6404. The 8-digit code varies by sole material and upper construction (sports footwear vs other).

Search any HSN code

Heading

6404

Primary code

64041910

GST / IGST

18%

Customs duty (BCD)

20%

Footwear HSN codes & GST rates

The 8-digit HSN/HS codes under heading 6404 (footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
64041110	Of rubber sole with canvas upper pa 35%	18%	20%
64041190	Other pa 35%	18%	20%
64041910	Of rubber sole with canvas upper pa 35%	18%	20%
64041920	Of rubber sole with leather cloth uppers pa 35%	18%	20%

FTA preferential rates: 7 partner agreement(s) listed for 64041910; best preferential rate 0% via Least Developed Countries; 4 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for footwear?

The HSN code for footwear is 6404 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for footwear the most common is 64041910, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How footwear is classified under HSN

The HSN classification for footwear narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 642-digitFootwear, gaiters and the like; parts of such articles
64044-digit headingFOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF TEXTILE MATERIALS
6404196-digit subheadingOther :
640419108-digit tariff itemOf rubber sole with canvas upper pa 35%

Section XII — FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

GST on footwear

Footwear (HSN 6404) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 64041910 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported footwear

When footwear (HSN 64041910) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 20%, AIDC 20%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹49.152. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 64041910 →

Conclusion

The HSN code for footwear is 6404 at the heading level, with 64041910 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.