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6401
GST: 18%

Waterproof footwear with outer soles and uppers of rubber or plastics — rain boots, gumboots, waterproof sandals

📦 Footwear

📋 HSN Code Details

FieldValue
HSN Code6401
DescriptionWaterproof footwear with outer soles and uppers of rubber or plastics — rain boots, gumboots, waterproof sandals
GST Rate18%
CGST Rate9%
SGST Rate9%
IGST Rate18%
CategoryFootwear
Chapter64

📖 About HSN Code 6401

HSN 6401 covers waterproof rubber or plastic boots and shoes — rain boots, gumboots, waterproof sandals, and wading boots. The defining feature is that the upper and sole are both rubber/plastic and the shoe is waterproof. Common in agriculture, fisheries, and monsoon use.

🛒 Who Uses This HSN Code?

Rain boot sellers on Amazon, gumboot sellers for agriculture, waterproof sandal sellers on Flipkart, kids' rain shoes sellers.

💡 GSTR-1 Filing Tip for Sellers

⚠️ Rubber gumboots and rain boots = HSN 6401 at 18% GST. Regular rubber flip-flops = HSN 6402. The 'waterproof' classification specifically covers boots where the construction makes them waterproof by design.

🧮 Quick GST Calculator — HSN 6401 @ 18%

GST comparison for ₹1,000 taxable value:

GST RateTaxable ValueGST AmountStatus
5% ₹1,000.00 ₹50.00
12% ₹1,000.00 ₹120.00
18% ₹1,000.00 ₹180.00 ✅ This HSN
28% ₹1,000.00 ₹280.00

🔗 Related HSN Codes — Footwear

6402
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📊 Use HSN 6401 in your GSTR-1 filing

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