HSN code 64069030 is the 8-digit tariff item for leather soles (parts of footwear), under heading 6406 and sub-heading 640690 (Chapter 64). GST is 5% or 18%, depending on the sale value per piece or pair. Rates as of 2026-10-21.
HSN 64069030 at a glance
| Tariff item (8 digits) | 64069030 |
|---|---|
| Heading (4 digits) | 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 |
| Sub-heading (6 digits) | 640690: Other |
| Chapter | 64: Footwear, gaiters and the like; parts of such articles |
| Description | Leather soles (parts of footwear) |
| GST rate | 5% or 18%, by description |
The rate for 64069030 depends on the sale value per piece or pair. 18% under 9/2025-CT(R), Schedule II, S. No. 207 for "Parts of footwear (including uppers whether or not attached to soles other than outer..."; 5% under 9/2025-CT(R), Schedule I, S. No. 392 for "Footwear of sale value not exceeding Rs.2500 per pair". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 64069030 the deciding question is the sale value per piece or pair.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 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% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 207 |
| 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 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 64069030 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 64069030
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 (6406) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (640690) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (64069030), 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 640690
- HSN 64069010: Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable... (5% or 18%)
- HSN 64069020: Leather parts other than soles and prepared uppers (5% or 18%)
- HSN 64069040: Gaiters, leggings and similar articles (5% or 18%)
- HSN 64069050: Parts of gaiters, leggings and similar articles (5% or 18%)
See every rate entry for the heading on the HSN 6406 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).