HSN 6406: Footwear; parts of footwear; removable in-soles, heel…

HSN code 6406 covers: Footwear; parts of footwear; removable in-soles, heel cushions and similar articles; gaiters, le.g.ings and similar articles, and parts thereof.

The GST rate for this code depends on the specific item (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025). The official schedule lists:

• 5% — Footwear of sale value not exceeding Rs.2500 per pair
• 18% — Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof

Pick the line that matches what you're billing.

Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.