COVERING THE ANKLE :
| Code | Description | GST Rate |
|---|---|---|
| 6402 | OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS | 18.00% |
| 640212 | SKI-BOOTS, CROSS-COUNTRY SKI FOOTWEAR AND SNOWBOARD BOOTS : | 18.00% |
| 640219 | OTHER : | 18.00% |
| 640220 | FOOTWEAR WITH UPPER STRAPS OR THONGS ASSEMBLED TO THE SOLE BY MEANS OF PLUGS : | 18.00% |
| 640299 | Other | 18.00% |