Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. Chapter 64: Footwear, gaiters and the like; parts of such articles.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 18%9% + 9% | 6403 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather Notification 9/2025-CT(R), Schedule II, S.No. 204 |
| Entries for the whole of Chapter 64 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 64 | Footwear of sale value not exceeding Rs.2500 per pair Notification 9/2025-CT(R), Schedule I, S.No. 392 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 6403 in the GSTN HSN master (40 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 6403 12 | SKI-BOOTS, CROSS-COUNTRY SKI FOOTWEAR AND SNOWBOARD BOOTS : | – | |
| 6403 12 00 | SKI-BOOTS, CROSS-COUNTRY SKI FOOTWEAR AND SNOWBOARD BOOTS | – | Save |
| 6403 19 | OTHER : | – | |
| 6403 19 10 | WITH OUTER SOLES OF LEATHER | – | Save |
| 6403 19 20 | WITH OUTER SOLES OF RUBBER | – | Save |
| 6403 19 90 | OTHER | – | Save |
| 6403 20 | FOOTWEAR WITH OUTER SOLES OF LEATHER, AND UPPERS WHICH CONSIST OF LEATHER STRAPS ACROSS THE INSTEP AND AROUND THE BIG TOE : | – | |
| 6403 20 11 | FOR MEN | – | Save |
| 6403 20 12 | FOR WOMEN | – | Save |
| 6403 20 13 | FOR CHILDREN | – | Save |
| 6403 20 19 | OTHER | – | Save |
| 6403 20 21 | FOR MEN | – | Save |
| 6403 20 22 | FOR WOMEN | – | Save |
| 6403 20 23 | FOR CHILDREN | – | Save |
| 6403 20 29 | OTHERS | – | Save |
| 6403 20 30 | OF LEATHER SOLES WITH EMBROIDERED UPPERS | – | Save |
| 6403 20 40 | KOLAPURI CHAPPALS AND SIMILAR FOOTWEAR | – | Save |
| 6403 20 90 | OTHER | – | Save |
| 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 | – | Save |
| 6403 40 | OTHER FOOTWEAR, INCORPORATING A PROTECTIVE METAL TOE-CAP | – | |
| 6403 40 00 | OTHER FOOTWEAR, INCORPORATING A PROTECTIVE METAL TOE-CAP | – | Save |
| 6403 51 | COVERING THE ANKLE : | – | |
| 6403 51 11 | FOR MEN | – | Save |
| 6403 51 12 | FOR WOMEN | – | Save |
| 6403 51 13 | FOR CHILDREN | – | Save |
| 6403 51 19 | OTHER | – | Save |
| 6403 51 90 | OTHER | – | Save |
| 6403 59 | OTHER : | – | |
| 6403 59 10 | FOR MEN | – | Save |
| 6403 59 20 | FOR WOMEN | – | Save |
| 6403 59 30 | FOR CHILDREN | – | Save |
| 6403 59 90 | OTHER | – | Save |
| 6403 91 | COVERING THE ANKLE : | – | |
| 6403 91 10 | LEATHER BOOTS AND OTHER FOOTWEAR WITH RUBBER SOLE | – | Save |
| 6403 91 20 | LEATHER FOOTWEAR WITH PLASTIC AND SYNTHETIC SOLE | – | Save |
| 6403 91 90 | OTHER | – | Save |
| 6403 99 | OTHER : | – | |
| 6403 99 10 | LEATHER SANDALS WITH RUBBER SOLE | – | Save |
| 6403 99 20 | LEATHER SANDALS WITH PLASTIC OR SYNTHETIC SOLE | – | Save |
| 6403 99 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (6403) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
