FOOTWEAR WITH OUTER SOLES OF LEATHER, AND UPPERS WHICH CONSIST OF LEATHER STRAPS ACROSS THE INSTEP AND AROUND THE BIG TOE :
| Code | Description | GST Rate |
|---|---|---|
| 64032011 | FOR MEN | 18.00% |
| 64032012 | FOR WOMEN | 18.00% |
| 64032013 | FOR CHILDREN | 18.00% |
| 64032019 | OTHER | 18.00% |
| 64032021 | FOR MEN | 18.00% |
| 64032022 | FOR WOMEN | 18.00% |
| 64032023 | FOR CHILDREN | 18.00% |
| 64032029 | OTHERS | 18.00% |
| 64032030 | OF LEATHER SOLES WITH EMBROIDERED UPPERS | 18.00% |
| 64032040 | KOLAPURI CHAPPALS AND SIMILAR FOOTWEAR | 18.00% |
| 64032090 | OTHER | 18.00% |
| Code | Description | GST Rate |
|---|---|---|
| 6403 | FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER | 18.00% |
| 640312 | SKI-BOOTS, CROSS-COUNTRY SKI FOOTWEAR AND SNOWBOARD BOOTS : | 18.00% |
| 640319 | OTHER : | 18.00% |
| 640340 | OTHER FOOTWEAR, INCORPORATING A PROTECTIVE METAL TOE-CAP | 18.00% |
| 640351 | COVERING THE ANKLE : | 18.00% |
| 640359 | OTHER : | 18.00% |
| 640391 | COVERING THE ANKLE : | 18.00% |
| 640399 | OTHER : | 18.00% |