Chapter 64 - Footwear, gaiters and the like; parts of such articles

Notes

This Chapter does not cover:
1. disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;
2. footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper(Section XI);
3. worn footwear of heading 6309;
4. articles of asbestos (heading 6812);
5. orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021); or
6. toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).
For the purposes of heading 6406, the term "parts" does not include pegs, protectors, eyelets, hooks, buckles,ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 9606.
For the purposes of this Chapter:
1. the terms "rubber" and "plastics" include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and
2. the term "leather" refers to the goods of headings 4107 and 4112 to 4114.
Subject to Note 3 to this Chapter:
1. the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories of reinforcements such as ankle patches, edging, ornamentation, buckles,tabs, eyelet stays or similar attachments;
2. the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.

GST Rates of Goods

Chapter Heading	Description	Rate of GST	Schedule	Sr.No
64	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.	5%	I	225
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	5%	I	166
6402	Other footwear with outer soles and uppers of rubber or plastics	5%	I	167
6403	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather	5%	I	168
6404	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials	5%	I	169
6405	Other footwear	5%	I	170
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	5%	I	171
64	Footwear having a retail sale price not exceeding Rs.1000 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.	5%	I	225<sup>1</sup>
64	Footwear of sale value not exceeding Rs. 1000 per pair	5%	I	225<sup>2</sup>

Other Exemptions

Description	Notification
Exemption from Registration - Small Taxpayers having turnover below threshold limit	Notification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old Scheme	Notification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New Scheme	Notification No. 14/2019-C.T., dated 7-3-2019
Scheme to Pay GST 0 6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.	Notification No. 2/2019-C.T. (Rate), dated 7-3-2019
Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.	Notification No. 3/2017-Central Tax (Rate), dated 28-6-2017]
Exemption to Goods Supplied to CSD by way of Refund	Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017.
Exemption to goods supplied by CSD	Notification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017
United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received.	Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017
Reduced GST on Supply of Goods to Exporter	Notification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutions	Notification No. 45/2017-C.T. (Rate), dated 14-11-2017

Departmental Clarifications / Case Law

PVC Cloth Shoe Upper

PVC Cloth Shoe Upper -The 'PVC Cloth' is printed and embossed and, by cutting into 3 pieces, 3 "Shoe Uppers" are available and they have all substantial and essential characteristics of shoe uppers. Printing and embossing work is not merely cosmetic in nature to give an added appeal to the goods, but they distinctly give the patterns of "Shoe Upper" and therefore, classifiable under 6406.10 - Phoenix International Ltd. v Commissioner 2001 (134) ELT 593 (SC).

Strap Sheet (Plap)

Strap Sheet (Plap) — Straps, in the plap, were fully formed in shape and size with three buttons each for fitment to sole "and as it was possible to" obtain individual straps from the plap by activity of cutting and trimming, Interpretative Rule 2(a) reads thus: "Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule),presented unassembled or disassembled." According to the first part of the above Rule, where an incomplete or unfinished article has the essential character of the complete or finished article, it can be classified under the Tariff Heading covering the latter. In the present case, for classification of the plap as strap under SH 6401.92, it must be shown that it has the essential character of a strap. By cutting/trimming activity, a plap would yield numerous individual straps. Therefore it will be erroneous to hold that a Strap sheet (Plap) has the essential character of a strap, complete and finished. A Strap sheet cannot be classified as individual straps on the "essential character" test. The activity of cutting/trimming the sheets into straps was to take place at the consignee's end where straps would emerge as parts of.Hawai chappals, classifiable under SH 6401.92. The sheets are to be classified under 4008.29 as sheets of vulcanized rubber. - Premier Footwear Products (P) Ltd v Commissioner 2007 (207) ELT 149 (Tri.-Chennai).