About HSN Code 640320
HSN Code 640320 covers Footwear with Outer Soles of Leather, and Uppers Which Consist of Leather Straps Across the Instep and Around the Big Toe : and attracts a GST rate of 12%. For intra-state supplies, this is split as 6% CGST + 6% SGST. For inter-state supplies, 12% IGST is charged.
How to Use HSN Code 640320 on GST Invoices
- Include the HSN code 640320 on every GST invoice for footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe :
- Businesses with turnover above ₹5 crore must use 6-digit HSN codes
- Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
- The HSN code must match the product/service description on your invoice
- Incorrect HSN codes can lead to GST notices and ITC mismatches
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