HS Code | Description | GST% |
|---|---|---|
| 640110 | Waterproof footwear incorporating a protective metal toecap, 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 (excluding skating boots with ice or roller skates attached, shin-guards and similar protective sportswear) | 18% |
| 640191 | Waterproof footwear covering the knee, 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 (excluding incorporating a protective metal toecap, skating boots with ice or roller skates attached, shin-guards and similar protective sportswear) | 18% |
| 640192 | Waterproof footwear covering the ankle, but not the knee, 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 (excluding incorporating a protective metal toecap, orthopaedic footwear, sports and toy footwear) | 18% |
| 640199 | Waterproof footwear covering neither the ankle nor the knee, 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 (excluding covering the ankle but not the knee, footwear incorporating a protective metal toecap, orthopaedic footwear, skating boots with ice or roller skates attached and sports and toy footwear) | 18% |
| 64011010 | ALL RUBBER FTWR WTH TOE-CAP | 18% |
| 64011090 | OTHER FTSWR WITH TOE-CAP | 18% |
| 64019110 | *ALL RUBBER FTWR COVRNG KNEE | 18% |
| 64019190 | *OTHER FTWR COVRNG KNEE | 18% |
| 64019210 | ALL RUBBER FTWR COVRNG ANKLE | 18% |
| 64019290 | OTHERS FTWR COVRNG ANKLE | 18% |
| 64019910 | OTHER ALL RUBBR WTRPRF FTWEARS | 18% |
| 64019990 | OTHER FTWR COVRNG KNEE | 18% |