HSN code directory

HSN Code 6403: Footwear with uppers of leather

Footwear with uppers of leather


All 8-digit HSN codes under this heading

HSN codeDescription
64031200Sports footwear: ski-boots, cross-country ski footwear and snowboard boots
64031910Sports footwear: other: with outer soles of leather
64031920Sports footwear: other: with outer soles of rubber
64031990Sports footwear: other: other
64032011Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe: all leather, closed toe: for men
64032012Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe: all leather, closed toe: for women
64032013Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe: all leather, closed toe: for children
64032019Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe: all leather, closed toe: other
64032021Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe: all leather, open toe: for men
64032022Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe: all leather, open toe: for women
64032023Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe: all leather, open toe: for children
64032029Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe: all leather, open toe: others
64032030Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe: of leather soles with embroidered uppers
64032040Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe: kolapuri chappals and similar footwear
64032090Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe: other
64033000Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap
64034000Other footwear, incorporating a protective metal toe-cap
64035111Other footwear, with outer soles of leather: covering the ankle: all leather shoes: for men
64035112Other footwear, with outer soles of leather: covering the ankle: all leather shoes: for women
64035113Other footwear, with outer soles of leather: covering the ankle: all leather shoes: for children
64035119Other footwear, with outer soles of leather: covering the ankle: all leather shoes: other
64035190Other footwear, with outer soles of leather: covering the ankle: other
64035910Other footwear, with outer soles of leather: other: for men
64035920Other footwear, with outer soles of leather: other: for women
64035930Other footwear, with outer soles of leather: other: for children
64035990Other footwear, with outer soles of leather: other: other
64039110Other footwear: covering the ankle: leather boots and other footwear with rubber sole
64039120Other footwear: covering the ankle: leather footwear with plastic and synthetic sole
64039190Other footwear: covering the ankle: other
64039910Other footwear: other: leather sandals with rubber sole
64039920Other footwear: other: leather sandals with plastic or synthetic sole
64039990Other footwear: other: other


GST rate guide for this chapter

Footwear with a sale value of up to ₹2,500 per pair is taxed at 5%. Footwear priced above ₹2,500 per pair is taxed at 18%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.