Q3HSN Code 6403
Footwear with outer soles of rubber, plastics, leather
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
GST rate
18%
Codes under 6403
| Code | Description | GST rate |
|---|---|---|
| 6403 12 | Ski-boots, cross-country ski footwear and snowboard boots: | 18% |
| 6403 19 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather › Other | 18% |
| 6403 19 10 | With outer soles of leather — footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | 18% |
| 6403 19 20 | With outer soles of rubber — footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | 18% |
| 6403 20 | Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe: | 18% |
| 6403 20 11 | For men — footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 18% |
| 6403 20 12 | For women — footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 18% |
| 6403 20 13 | For children — footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 18% |
| 6403 20 21 | For men — footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 18% |
| 6403 20 22 | For women — footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 18% |
| 6403 20 23 | For children — footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 18% |
| 6403 20 29 | Others | 18% |
| 6403 20 30 | Leather soles with embroidered uppers — footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 18% |
| 6403 20 40 | Kolapuri chappals and similar footwear | 18% |
| 6403 30 00 | 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% |
| 6403 40 | Other footwear, incorporating a protective metal toe-cap — footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | 18% |
| 6403 51 | Covering the ankle: | 18% |
| 6403 51 11 | For men — covering the ankle | 18% |
| 6403 51 12 | For women — covering the ankle | 18% |
| 6403 51 13 | For children — covering the ankle | 18% |
| 6403 59 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather › Other | 18% |
| 6403 59 10 | For men — footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | 18% |
| 6403 59 20 | For women — footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | 18% |
| 6403 59 30 | For children — footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | 18% |
| 6403 91 | Covering the ankle: | 18% |
| 6403 91 10 | Leather boots and other footwear with rubber sole | 18% |
| 6403 91 20 | Leather footwear with plastic and synthetic sole | 18% |
| 6403 99 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather › Other | 18% |
| 6403 99 10 | Leather sandals with rubber sole | 18% |
| 6403 99 20 | Leather sandals with plastic or synthetic sole | 18% |
← Chapter 64: Footwear, shoes and gaiters
Related HSN codes
Frequently Asked Questions
What is the HSN code for footwear with outer soles of rubber, plastics, leather?
The HSN code for footwear with outer soles of rubber, plastics, leather is 6403, under Chapter 64 (Footwear, shoes and gaiters).
What is the GST rate on footwear with outer soles of rubber, plastics, leather?
Footwear with outer soles of rubber, plastics, leather is taxed at 18% GST under HSN code 6403.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.