HSN code 64032040 is the 8-digit tariff item for kolapuri chappals and similar footwear, under heading 6403 and sub-heading 640320 (Chapter 64). GST is 5% or 18%, depending on the sale value per piece or pair. Rates as of 2026-10-21.
HSN 64032040 at a glance
| Tariff item (8 digits) | 64032040 |
|---|---|
| Heading (4 digits) | 6403: Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather |
| Sub-heading (6 digits) | 640320: Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe |
| Chapter | 64: Footwear, gaiters and the like; parts of such articles |
| Description | Kolapuri chappals and similar footwear |
| GST rate | 5% or 18%, by description |
The rate for 64032040 depends on the sale value per piece or pair. 18% under 9/2025-CT(R), Schedule II, S. No. 204 for "Footwear with outer soles of rubber, plastics, leather or composition leather and..."; 5% under 9/2025-CT(R), Schedule I, S. No. 392 for "Footwear of sale value not exceeding Rs.2500 per pair".
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 64032040 the deciding question is the sale value per piece or pair.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 6403 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 204 |
| 64 | Footwear of sale value not exceeding Rs.2500 per pair | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 392 |
Worked example: a ₹1,000 sale under HSN 64032040
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (6403) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (640320) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (64032040), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 640320
- HSN 64032011: Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and... (5% or 18%)
- HSN 64032012: Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and... (5% or 18%)
- HSN 64032013: Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and... (5% or 18%)
- HSN 64032019: Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and... (5% or 18%)
- HSN 64032021: Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and... (5% or 18%)
- HSN 64032022: Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and... (5% or 18%)
- HSN 64032023: Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and... (5% or 18%)
- HSN 64032029: Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and... (5% or 18%)
- HSN 64032030: Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and... (5% or 18%)
- HSN 64032090: Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and... (5% or 18%)
See every rate entry for the heading on the HSN 6403 page, or all Chapter 64 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).