--- title: "6403 HSN Code | HSN Code for Leather footwear in India" description: "Know more about 6403 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 6403 covering Leather footwear." canonical: "https://busy.in/hsn/sub-chapter-6403/" --- # HSN Sub-chapter 6403: Leather footwear Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather Part of [Chapter 64: Footwear, Gaiters & Parts](https://busy.in/hsn/chapter-64/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 64031200 | [Leather Footwear with Outer Soles of Leather](https://busy.in/hsn/hsn-64031200/) | | 64031910 | [Leather Footwear with Outer Soles of Rubber/Plastic](https://busy.in/hsn/hsn-64031910/) | | 64031920 | [Leather Footwear with Outer Soles of Other Materials](https://busy.in/hsn/hsn-64031920/) | | 64031990 | [Other Leather Footwear](https://busy.in/hsn/hsn-64031990/) | | 64032011 | [Footwear: Rubber Sole Textile Upper](https://busy.in/hsn/hsn-64032011/) | | 64032012 | [Footwear: Rubber Sole Cambric or Duck Textile Upper](https://busy.in/hsn/hsn-64032012/) | | 64032013 | [Footwear: Rubber Sole Synthetic Textile Upper](https://busy.in/hsn/hsn-64032013/) | | 64032019 | [Footwear: Rubber Sole Other Textile Upper](https://busy.in/hsn/hsn-64032019/) | | 64032021 | [Footwear: Outer Sole Other Material Textile Upper](https://busy.in/hsn/hsn-64032021/) | | 64032022 | [Footwear: Outer Sole Other Material Cambric/Duck Upper](https://busy.in/hsn/hsn-64032022/) | | 64032023 | [Footwear: Outer Sole Other Material Synthetic Textile Upper](https://busy.in/hsn/hsn-64032023/) | | 64032029 | [Footwear: Outer Sole Other Material Other Textile Upper](https://busy.in/hsn/hsn-64032029/) | | 64032030 | [Footwear: Outer Sole Leather Upper](https://busy.in/hsn/hsn-64032030/) | | 64032040 | [Footwear: Outer Sole Rubber/Plastic Upper](https://busy.in/hsn/hsn-64032040/) | | 64032090 | [Footwear: Outer Sole Other Material Upper](https://busy.in/hsn/hsn-64032090/) | | 64033000 | [Furskin Headgear](https://busy.in/hsn/hsn-64033000/) | | 64034000 | [Footwear: Outer Sole Leather Upper with Leather Components](https://busy.in/hsn/hsn-64034000/) | | 64035111 | [Footwear: Rubber Outer Sole with Textile Upper](https://busy.in/hsn/hsn-64035111/) | | 64035112 | [Footwear: Rubber Outer Sole with Synthetic Textile Upper](https://busy.in/hsn/hsn-64035112/) | | 64035113 | [Footwear: Rubber Outer Sole with Other Textile Upper](https://busy.in/hsn/hsn-64035113/) | | 64035119 | [Footwear: Rubber Outer Sole with Other Textile Upper](https://busy.in/hsn/hsn-64035119/) | | 64035190 | [Footwear: Other Outer Sole Combinations with Textile Upper](https://busy.in/hsn/hsn-64035190/) | | 64035910 | [Men's Footwear with Leather Soles](https://busy.in/hsn/hsn-64035910/) | | 64035920 | [Women's Footwear with Leather Soles](https://busy.in/hsn/hsn-64035920/) | | 64035930 | [Children's Footwear with Leather Soles](https://busy.in/hsn/hsn-64035930/) | | 64035990 | [Other Leather Sole Footwear](https://busy.in/hsn/hsn-64035990/) | | 64039110 | [Leather Boots & Footwear Covering Ankle](https://busy.in/hsn/hsn-64039110/) | | 64039120 | [Leather Footwear Covering Ankle with Synthetic Soles](https://busy.in/hsn/hsn-64039120/) | | 64039190 | [Other Footwear Covering Ankle](https://busy.in/hsn/hsn-64039190/) | | 64039910 | [Leather Sandals with Rubber Sole](https://busy.in/hsn/hsn-64039910/) | | 64039920 | [Leather Sandals with Plastic or Synthetic Soles](https://busy.in/hsn/hsn-64039920/) | | 64039990 | [Other Footwear – Leather Sole Variants](https://busy.in/hsn/hsn-64039990/) | ## Frequently asked questions ### What products are classified under HSN 6403 It includes Leather footwear ### Does packaging or branding change how GST applies to 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. ### How are warranty replacements of Leather footwear handled? 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. ### If I repair and return Leather footwear, how should I charge GST? 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. ### Any special steps when selling Leather footwear through an e‑commerce platform? 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. ### How do I bill a kit or combo that includes Leather footwear? 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. ### How should I document Leather footwear sent for job work? 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. ## India's trade performance: HSN Sub-Chapter 6403 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹15,025 Cr (+0.31% YoY) — 0.4057% of India's total exports - Imports: ₹686 Cr (−18.46% YoY) — 0.0112% of India's total imports - Trade balance: ₹14,339 Cr (Surplus); surplus rank #20 of 1233 sub-chapters - Share of Chapter 64: 70.92% of its exports; import side 11.98% - Rank within Chapter 64: #1 of 6 by export value; import-side #4 ### Key metrics - Export CAGR: 1.75% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #37 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +37.67% in FY 2021-22 - Contribution to Ch. 64: 70.92% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 6403 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 64 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 64 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 13,541.58 | 0.5900% | — | 66.61% | 604.81 | 0.0168% | — | 11.54% | +12,936.77 | #25 | | FY 2019-20 | 12,834.47 | 0.5811% | −5.22% | 68.95% | 494.57 | 0.0147% | −18.23% | 9.30% | +12,339.90 | #27 | | FY 2020-21 | 9,757.33 | 0.4536% | −23.98% | 70.30% | 262.04 | 0.0090% | −47.02% | 8.45% | +9,495.29 | #34 | | FY 2021-22 | 13,433.21 | 0.4280% | +37.67% | 71.74% | 478.31 | 0.0105% | +82.53% | 9.97% | +12,954.90 | #34 | | FY 2022-23 | 17,246.88 | 0.4763% | +28.39% | 72.79% | 796.29 | 0.0138% | +66.48% | 10.76% | +16,450.59 | #25 | | FY 2023-24 | 14,979.06 | 0.4140% | −13.15% | 72.68% | 841.31 | 0.0150% | +5.65% | 14.04% | +14,137.75 | #34 | | FY 2024-25 | 15,024.77 | 0.4057% | +0.31% | 70.92% | 686.02 | 0.0112% | −18.46% | 11.98% | +14,338.75 | #37 | - CAGR (7-year): exports 1.75%/yr, imports 2.12%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 6403 export-import analysis ### Consistent export growth: 1.75% CAGR over 7 years India's exports under HSN Sub-Chapter 6403 have grown at a compound annual rate of 1.75% over 7 fiscal years, rising from ₹13,541.58 Crore in FY 2018-19 to ₹15,024.77 Crore in FY 2024-25. ### HSN Sub-Chapter 6403 ranked #37 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 6403 ranks #37 out of 1233 sub-chapters by total export value. Within Chapter 64, it ranks #1 of 6. By trade surplus, it ranks #20 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 6403 exports The strongest single-year export movement for HSN Sub-Chapter 6403 was recorded in FY 2021-22, when exports surged by 37.67% over the prior year. ### India maintains a trade surplus of ₹14,338.75 Crore in HSN Sub-Chapter 6403 goods In FY 2024-25, India's exports of ₹15,024.77 Cr exceeded imports of ₹686.02 Cr, resulting in a trade surplus of ₹14,338.75 Crore — ranking #20 of 1233 by surplus magnitude. ### Import growth of 2.12% CAGR signals stable import dependency for Leather footwear India's imports under HSN Sub-Chapter 6403 have grown at 2.12% CAGR, reaching ₹686.02 Crore in FY 2024-25. ### HSN Sub-Chapter 6403 contributes 70.92% of Chapter 64 exports — ranked #1 Among the 6 sub-chapters under Chapter 64, HSN Sub-Chapter 6403 ranks #1 by export value — accounting for 70.92% of the chapter's total exports in FY 2024-25. On the import side, it holds 11.98% share (rank #4). ## Related Sub-Chapters in Chapter 64 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Sub-Chapter 6403: Leather footwear (this hsn sub-chapter) | ₹15,025 Cr | | #2 | [HSN Sub-Chapter 6406: Footwear parts](https://busy.in/hsn/sub-chapter-6406/) | ₹2,238 Cr | | #3 | [HSN Sub-Chapter 6402: Rubber footwear](https://busy.in/hsn/sub-chapter-6402/) | ₹1,966 Cr | | #4 | [HSN Sub-Chapter 6404: Rubber or leather footwear](https://busy.in/hsn/sub-chapter-6404/) | ₹1,794 Cr | | #5 | [HSN Sub-Chapter 6405: Other footwear](https://busy.in/hsn/sub-chapter-6405/) | ₹134 Cr | | #6 | [HSN Sub-Chapter 6401: Waterproof footwear, rubber/plastics](https://busy.in/hsn/sub-chapter-6401/) | ₹29 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 6401 | [Waterproof footwear, rubber/plastics](https://busy.in/hsn/sub-chapter-6401/) | | 6402 | [Rubber footwear](https://busy.in/hsn/sub-chapter-6402/) | | 6404 | [Rubber or leather footwear](https://busy.in/hsn/sub-chapter-6404/) | | 6405 | [Other footwear](https://busy.in/hsn/sub-chapter-6405/) | | 6406 | [Footwear parts](https://busy.in/hsn/sub-chapter-6406/) |