HSN Code 6403 — Leather footwear
HSN code 6403 covers footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. Under GST 2.0 (effective 22 September 2025), HSN 6403 (leather footwear) is taxed at 18% GST. This code falls under Chapter 64 — Footwear, Gaiters And The Like; Parts Of Such Articles.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 6403 at a glance
| HSN Code | 6403 |
| Description | FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER |
| GST Rate (GST 2.0) | 18% |
| Chapter | Chapter 64 — Footwear, Gaiters And The Like; Parts Of Such Articles |
| Heading | 6403 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
Sub-classifications under HSN 6403
40 more specific 6- and 8-digit codes fall under 6403 (leather footwear). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 640312 | Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots : | 18% |
| 640319 | Other : | 18% |
| 640320 | Footwear With Outer Soles Of Leather, And Uppers Which Consist Of Leather Straps Across The Instep And Around The Big Toe : | 18% |
| 640340 | Other Footwear, Incorporating A Protective Metal Toe-Cap | 18% |
| 640351 | Covering The Ankle : | 18% |
| 640359 | Other : | 18% |
| 640391 | Covering The Ankle : | 18% |
| 640399 | Other : | 18% |
| 64031200 | Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots | 18% |
| 64031910 | With Outer Soles Of Leather | 18% |
| 64031920 | With Outer Soles Of Rubber | 18% |
| 64031990 | Other | 18% |
| 64032011 | For Men | 18% |
| 64032012 | For Women | 18% |
| 64032013 | For Children | 18% |
| 64032019 | Other | 18% |
| 64032021 | For Men | 18% |
| 64032022 | For Women | 18% |
| 64032023 | For Children | 18% |
| 64032029 | Others | 18% |
| 64032030 | Of Leather Soles With Embroidered Uppers | 18% |
| 64032040 | Kolapuri Chappals And Similar Footwear | 18% |
| 64032090 | Other | 18% |
| 64033000 | Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Footwear Made On A Base Or Platform Of Wood, Not Having An Inner Sole Or A Protective Metal Toe-Cap | 18% |
| 64034000 | Other Footwear, Incorporating A Protective Metal Toe-Cap | 18% |
| 64035111 | For Men | 18% |
| 64035112 | For Women | 18% |
| 64035113 | For Children | 18% |
| 64035119 | Other | 18% |
| 64035190 | Other | 18% |
Showing 30 of 40 sub-codes — search the HSN Code Finder for the rest.
Frequently Asked Questions
What is the HSN code for leather footwear?
What is the GST rate on leather footwear?
Which chapter does HSN code 6403 belong to?
Is the HSN code 6403 mandatory on invoices for leather footwear?
Related HSN codes in Chapter 64
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