GST Rates Chapter 64 Footwear Gaiters and The Like; Parts of Such Articles

By | June 26, 2017
(Last Updated On: June 26, 2017)

GST Rates Chapter 64

[ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ]

CHAPTER 64 : FOOTWEAR GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES

GST RATES

5% :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.
18%All goods not specified elsewhere
1.6401 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.
2.6402 Other footwear with outer soles and uppers of rubber or plastics.
3.6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.
4.6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.
5.6405 Other footwear.
6.6406 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.

Read Complete Schedule of GST Rates for Goods

Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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