HSN code nd Tax rate

Rate / HSN codes 384 views 2 replies
Gents cendal
Replies (2)

Do you mean 'Gents Sandal'? Footwear basically. If that is what you mean, here's the tax structure:

1) Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself - 5% (HSN Code: 64)

2) Other footwear - 18% (HSN Code: 6401 to 6406 depending on type of footwear)

 

HSN Code Descripttion Rate (%) CESS (%)
64 Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself. 5  
6401 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 18  
6402 Other footwear with outer soles and uppers of rubber or plastics 18  
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather 18  
6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials 18  
6405 Other footwear 18  
6406 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 18  


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