WATERPROOF FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR OF PLASTICS, THE UPPERS OF WHICH ARE NEITHER FIXED TO THE SOLE NOR ASSEMBLED BY STITCHING, RIVETING, NAILING, SCREWING, PLUGGING OR SIMILAR PROCESSES OTHER FOOTWEAR : COVERING THE KNEE: OTHER
| Code | Description | GST Rate |
|---|---|---|
| 6401 | WATERPROOF FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR OF PLASTICS, THE UPPERS OF WHICH ARE NEITHER FIXED TO โฆ | 18.00% |
| 640110 | FOOTWEAR INCORPORATING A PROTECTIVE METAL TOE CAP : | 18.00% |
| 640192 | COVERING THE ANKLE BUT NOT COVERING THE KNEE : | 18.00% |
| 640199 | OTHER : | 18.00% |