HSN code 640320 is
a 6-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification.
It covers: Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe :.
This code falls under Chapter 64
(Footwear) of the Indian GST tariff.
The applicable GST rate is 18%
(CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state transactions).
Who needs this code? Any GST-registered business supplying
goods classified under this
HSN code must quote it on their tax invoices.
Turnover above ₹5 crore requires 6-digit codes;
exporters must use 8-digit HSN codes.
Frequently Asked Questions
What is HSN code 640320?
HSN 640320 refers to: Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe :. It belongs to Chapter 64 (Footwear) of the GST tariff.
What is the GST rate for HSN code 640320?
The GST rate for HSN code 640320 is 18% — CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state supply.
Is HSN code 640320 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 640320 belong to?
HSN code 640320 belongs to Chapter 64 of the GST tariff, which covers Footwear.
