What products are classified under HSN 6403
It includes Leather footwear
HSN Sub Chapter 6403 represents Leather footwear under GST classification. This code helps businesses identify Leather footwear correctly for billing, taxation, and trade. With HSN Sub Chapter 6403, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Leather footwear.
GST Rate for Leather footwear under HSN Code 6403. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 64 | 6403 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | 5% | 5% |
Chapter: 64
Description: Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
Following Tariff HSN code falls under Leather footwear:
| Tariff HSN | Description |
|---|---|
| Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots (sale value not exceeding Rs.1000 per pair) | |
| Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots (sale value not exceeding Rs.1000 per pair) | |
| Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots | |
| Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots | |
| Sports footwear : Other : With outer soles of leather (sale value not exceeding Rs.1000 per pair) | |
| Sports footwear : Other : With outer soles of leather (sale value not exceeding Rs.1000 per pair) | |
| Sports footwear : Other : With outer soles of leather | |
| Sports footwear : Other : With outer soles of leather | |
| Sports footwear : Other : With outer soles of rubber (sale value not exceeding Rs.1000 per pair) | |
| Sports footwear : Other : With outer soles of rubber (sale value not exceeding Rs.1000 per pair) | |
| Sports footwear : Other : With outer soles of rubber | |
| Sports footwear : Other : With outer soles of rubber | |
| Sports footwear : Other : Other (sale value not exceeding Rs.1000 per pair) | |
| Sports footwear : Other : Other (sale value not exceeding Rs.1000 per pair) | |
| Sports footwear : Other : Other | |
| Sports footwear : Other : Other | |
| Footwear 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 (sale value not exceeding Rs.1000 per pair) | |
| Footwear 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 (sale value not exceeding Rs.1000 per pair) | |
| Footwear 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 | |
| Footwear 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 | |
| Footwear 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 (sale value not exceeding Rs.1000 per pair) | |
| Footwear 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 (sale value not exceeding Rs.1000 per pair) | |
| Footwear 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 | |
| Footwear 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 | |
| Footwear 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 (sale value not exceeding Rs.1000 per pair) | |
| Footwear 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 (sale value not exceeding Rs.1000 per pair) | |
| Footwear 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 | |
| Footwear 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 | |
| Footwear 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 (sale value not exceeding Rs.1000 per pair) | |
| Footwear 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 (sale value not exceeding Rs.1000 per pair) | |
| Footwear 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 | |
| Footwear 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 | |
| Footwear 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 (sale value not exceeding Rs.1000 per pair) | |
| Footwear 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 (sale value not exceeding Rs.1000 per pair) | |
| Footwear 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 | |
| Footwear 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 | |
| Footwear 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 (sale value not exceeding Rs.1000 per pair) | |
| Footwear 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 (sale value not exceeding Rs.1000 per pair) | |
| Footwear 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 | |
| Footwear 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 | |
| Footwear 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 (sale value not exceeding Rs.1000 per pair) | |
| Footwear 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 (sale value not exceeding Rs.1000 per pair) | |
| Footwear 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 | |
| Footwear 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 | |
| Footwear 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 (sale value not exceeding Rs.1000 per pair) | |
| Footwear 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 (sale value not exceeding Rs.1000 per pair) | |
| Footwear 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 | |
| Footwear 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 | |
| Footwear 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 (sale value not exceeding Rs.1000 per pair) | |
| Footwear 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 (sale value not exceeding Rs.1000 per pair) | |
| Footwear 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 | |
| Footwear 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 | |
| Footwear 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 (sale value not exceeding Rs.1000 per pair) | |
| Footwear 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 (sale value not exceeding Rs.1000 per pair) | |
| Footwear 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 | |
| Footwear 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 | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other (sale value not exceeding Rs.1000 per pair) | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other (sale value not exceeding Rs.1000 per pair) | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other | |
| Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other | |
| 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 | |
| Other footwear, incorporating a protective metal toe-cap (value not exceeding Rs.1000 per pair) | |
| Other footwear, incorporating a protective metal toe-cap (value not exceeding Rs.1000 per pair) | |
| Other footwear, incorporating a protective metal toe-cap | |
| Other footwear, incorporating a protective metal toe-cap | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other | |
| Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other | |
| Other footwear, with outer soles of leather : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Covering the ankle : Other | |
| Other footwear, with outer soles of leather : Covering the ankle : Other | |
| Other footwear, with outer soles of leather : Other : For men (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Other : For men (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Other : For men | |
| Other footwear, with outer soles of leather : Other : For men | |
| Other footwear, with outer soles of leather : Other : For women (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Other : For women (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Other : For women | |
| Other footwear, with outer soles of leather : Other : For women | |
| Other footwear, with outer soles of leather : Other : For children (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Other : For children (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Other : For children | |
| Other footwear, with outer soles of leather : Other : For children | |
| Other footwear, with outer soles of leather : Other : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Other : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear, with outer soles of leather : Other : Other | |
| Other footwear, with outer soles of leather : Other : Other | |
| Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole | |
| Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole | |
| Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole | |
| Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole | |
| Other footwear : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Covering the ankle : Other | |
| Other footwear : Covering the ankle : Other | |
| Other footwear : Other : Leather sandals with rubber sole (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Other : Leather sandals with rubber sole (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Other : Leather sandals with rubber sole | |
| Other footwear : Other : Leather sandals with rubber sole | |
| Other footwear : Other : Leather sandals with plastic or synthetic sole (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Other : Leather sandals with plastic or synthetic sole (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Other : Leather sandals with plastic or synthetic sole | |
| Other footwear : Other : Leather sandals with plastic or synthetic sole | |
| Other footwear : Other : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Other : Other (sale value not exceeding Rs.1000 per pair) | |
| Other footwear : Other : Other | |
| Other footwear : Other : Other |
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots (sale value not exceeding Rs.1000 per pair)
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots (sale value not exceeding Rs.1000 per pair)
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots
Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots
Sports footwear : Other : With outer soles of leather (sale value not exceeding Rs.1000 per pair)
Sports footwear : Other : With outer soles of leather (sale value not exceeding Rs.1000 per pair)
Sports footwear : Other : With outer soles of leather
Sports footwear : Other : With outer soles of leather
Sports footwear : Other : With outer soles of rubber (sale value not exceeding Rs.1000 per pair)
Sports footwear : Other : With outer soles of rubber (sale value not exceeding Rs.1000 per pair)
Sports footwear : Other : With outer soles of rubber
Sports footwear : Other : With outer soles of rubber
Sports footwear : Other : Other (sale value not exceeding Rs.1000 per pair)
Sports footwear : Other : Other (sale value not exceeding Rs.1000 per pair)
Sports footwear : Other : Other
Sports footwear : Other : Other
Footwear 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 (sale value not exceeding Rs.1000 per pair)
Footwear 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 (sale value not exceeding Rs.1000 per pair)
Footwear 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
Footwear 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
Footwear 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 (sale value not exceeding Rs.1000 per pair)
Footwear 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 (sale value not exceeding Rs.1000 per pair)
Footwear 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
Footwear 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
Footwear 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 (sale value not exceeding Rs.1000 per pair)
Footwear 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 (sale value not exceeding Rs.1000 per pair)
Footwear 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
Footwear 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
Footwear 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 (sale value not exceeding Rs.1000 per pair)
Footwear 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 (sale value not exceeding Rs.1000 per pair)
Footwear 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
Footwear 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
Footwear 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 (sale value not exceeding Rs.1000 per pair)
Footwear 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 (sale value not exceeding Rs.1000 per pair)
Footwear 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
Footwear 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
Footwear 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 (sale value not exceeding Rs.1000 per pair)
Footwear 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 (sale value not exceeding Rs.1000 per pair)
Footwear 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
Footwear 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
Footwear 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 (sale value not exceeding Rs.1000 per pair)
Footwear 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 (sale value not exceeding Rs.1000 per pair)
Footwear 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
Footwear 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
Footwear 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 (sale value not exceeding Rs.1000 per pair)
Footwear 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 (sale value not exceeding Rs.1000 per pair)
Footwear 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
Footwear 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
Footwear 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 (sale value not exceeding Rs.1000 per pair)
Footwear 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 (sale value not exceeding Rs.1000 per pair)
Footwear 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
Footwear 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
Footwear 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 (sale value not exceeding Rs.1000 per pair)
Footwear 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 (sale value not exceeding Rs.1000 per pair)
Footwear 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
Footwear 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
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other (sale value not exceeding Rs.1000 per pair)
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other
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
Other footwear, incorporating a protective metal toe-cap (value not exceeding Rs.1000 per pair)
Other footwear, incorporating a protective metal toe-cap (value not exceeding Rs.1000 per pair)
Other footwear, incorporating a protective metal toe-cap
Other footwear, incorporating a protective metal toe-cap
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other
Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other
Other footwear, with outer soles of leather : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Covering the ankle : Other
Other footwear, with outer soles of leather : Covering the ankle : Other
Other footwear, with outer soles of leather : Other : For men (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : For men (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : For men
Other footwear, with outer soles of leather : Other : For men
Other footwear, with outer soles of leather : Other : For women (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : For women (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : For women
Other footwear, with outer soles of leather : Other : For women
Other footwear, with outer soles of leather : Other : For children (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : For children (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : For children
Other footwear, with outer soles of leather : Other : For children
Other footwear, with outer soles of leather : Other : Other (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : Other (sale value not exceeding Rs.1000 per pair)
Other footwear, with outer soles of leather : Other : Other
Other footwear, with outer soles of leather : Other : Other
Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole
Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole
Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole
Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole
Other footwear : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair)
Other footwear : Covering the ankle : Other
Other footwear : Covering the ankle : Other
Other footwear : Other : Leather sandals with rubber sole (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Leather sandals with rubber sole (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Leather sandals with rubber sole
Other footwear : Other : Leather sandals with rubber sole
Other footwear : Other : Leather sandals with plastic or synthetic sole (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Leather sandals with plastic or synthetic sole (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Leather sandals with plastic or synthetic sole
Other footwear : Other : Leather sandals with plastic or synthetic sole
Other footwear : Other : Other (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Other (sale value not exceeding Rs.1000 per pair)
Other footwear : Other : Other
Other footwear : Other : Other
It includes Leather footwear
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Leather footwear is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
Use a delivery challan for sending Leather footwear to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.