Saturday, 15 July 2017

GST Rate Schedule Chapter -64 (Footwear gaiters and the like; parts of such articles)

Chapter
64 (Footwear gaiters and the like; parts of such articles)

0%

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.

12%
-


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.
28%
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