6403 HSN Code: 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 purposes. With HSN Sub Chapter 6403, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Leather footwear.

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New GST Rate for HSN Code 6403

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

64

HSN Code

6403

HSN Description

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather

New GST Rate

5 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 6403

Following tariff HSN codes fall under Leather footwear.

Tariff HSN

64031200

Description

Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64031200

Description

Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots

Tariff HSN

64031910

Description

Sports footwear : Other : With outer soles of leather (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64031910

Description

Sports footwear : Other : With outer soles of leather

Tariff HSN

64031920

Description

Sports footwear : Other : With outer soles of rubber (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64031920

Description

Sports footwear : Other : With outer soles of rubber

Tariff HSN

64031990

Description

Sports footwear : Other : Other (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64031990

Description

Sports footwear : Other : Other

Tariff HSN

64032011

Description

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)

Tariff HSN

64032011

Description

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

Tariff HSN

64032012

Description

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)

Tariff HSN

64032012

Description

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

Tariff HSN

64032013

Description

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)

Tariff HSN

64032013

Description

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

Tariff HSN

64032019

Description

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)

Tariff HSN

64032019

Description

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

Tariff HSN

64032021

Description

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)

Tariff HSN

64032021

Description

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

Tariff HSN

64032022

Description

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)

Tariff HSN

64032022

Description

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

Tariff HSN

64032023

Description

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)

Tariff HSN

64032023

Description

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

Tariff HSN

64032029

Description

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)

Tariff HSN

64032029

Description

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

Tariff HSN

64032030

Description

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)

Tariff HSN

64032030

Description

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

Tariff HSN

64032040

Description

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)

Tariff HSN

64032040

Description

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

Tariff HSN

64032090

Description

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)

Tariff HSN

64032090

Description

Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : Other

Tariff HSN

64033000

Description

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

Tariff HSN

64034000

Description

Other footwear, incorporating a protective metal toe-cap (value not exceeding Rs.1000 per pair)

Tariff HSN

64034000

Description

Other footwear, incorporating a protective metal toe-cap

Tariff HSN

64035111

Description

Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64035111

Description

Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For men

Tariff HSN

64035112

Description

Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64035112

Description

Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For women

Tariff HSN

64035113

Description

Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64035113

Description

Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : For children

Tariff HSN

64035119

Description

Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64035119

Description

Other footwear, with outer soles of leather : Covering the ankle : All leather shoes : Other

Tariff HSN

64035190

Description

Other footwear, with outer soles of leather : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64035190

Description

Other footwear, with outer soles of leather : Covering the ankle : Other

Tariff HSN

64035910

Description

Other footwear, with outer soles of leather : Other : For men (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64035910

Description

Other footwear, with outer soles of leather : Other : For men

Tariff HSN

64035920

Description

Other footwear, with outer soles of leather : Other : For women (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64035920

Description

Other footwear, with outer soles of leather : Other : For women

Tariff HSN

64035930

Description

Other footwear, with outer soles of leather : Other : For children (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64035930

Description

Other footwear, with outer soles of leather : Other : For children

Tariff HSN

64035990

Description

Other footwear, with outer soles of leather : Other : Other (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64035990

Description

Other footwear, with outer soles of leather : Other : Other

Tariff HSN

64039110

Description

Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64039110

Description

Other footwear : Covering the ankle : Leather boots and other footwear with rubber sole

Tariff HSN

64039120

Description

Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64039120

Description

Other footwear : Covering the ankle : Leather footwear with plastic and synthetic sole

Tariff HSN

64039190

Description

Other footwear : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64039190

Description

Other footwear : Covering the ankle : Other

Tariff HSN

64039910

Description

Other footwear : Other : Leather sandals with rubber sole (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64039910

Description

Other footwear : Other : Leather sandals with rubber sole

Tariff HSN

64039920

Description

Other footwear : Other : Leather sandals with plastic or synthetic sole (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64039920

Description

Other footwear : Other : Leather sandals with plastic or synthetic sole

Tariff HSN

64039990

Description

Other footwear : Other : Other (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64039990

Description

Other footwear : Other : Other

India’s Trade Performance — HSN Sub-Chapter 6403 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹15,025 Cr

+0.31% vs FY 2023-24

0.4057% of India’s total exports

India’s Imports

FY 2024-25

₹686 Cr

−18.46% vs FY 2023-24

0.0112% of India’s total imports

Trade Balance

FY 2024-25

₹14,339 Cr

Trade Surplus

Surplus rank #20 of 1233 subchapters

% of Chapter 64

FY 2024-25

70.92%

Share of Chapter 64’s total exports in FY 2024-25

Import side: 11.98% of Chapter 64’s imports

Rank Within Chapter 64

FY 2024-25

#1 of 6

Position by export value among subchapters in Chapter 64

Import-side rank: #4 of 6

At a glance

1.75%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#37

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+37.67%

Peak Growth Year

FY 2021-22 · strongest single-year move

70.92%

Contribution to Ch. 64

Share of Chapter 64 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #25

Balance

+12,936.77

Exports

13,541.58 ₹ Cr

0.5900% share

— YoY

66.61% of Ch. 64

Imports

604.81 ₹ Cr

0.0168% share

— YoY

11.54% of Ch. 64

FY 2019-20 Exp. Rank #27

Balance

+12,339.90

Exports

12,834.47 ₹ Cr

0.5811% share

−5.22% YoY

68.95% of Ch. 64

Imports

494.57 ₹ Cr

0.0147% share

−18.23% YoY

9.30% of Ch. 64

FY 2020-21 Exp. Rank #34

Balance

+9,495.29

Exports

9,757.33 ₹ Cr

0.4536% share

−23.98% YoY

70.30% of Ch. 64

Imports

262.04 ₹ Cr

0.0090% share

−47.02% YoY

8.45% of Ch. 64

FY 2021-22 Exp. Rank #34

Balance

+12,954.90

Exports

13,433.21 ₹ Cr

0.4280% share

+37.67% YoY

71.74% of Ch. 64

Imports

478.31 ₹ Cr

0.0105% share

+82.53% YoY

9.97% of Ch. 64

FY 2022-23 Exp. Rank #25

Balance

+16,450.59

Exports

17,246.88 ₹ Cr

0.4763% share

+28.39% YoY

72.79% of Ch. 64

Imports

796.29 ₹ Cr

0.0138% share

+66.48% YoY

10.76% of Ch. 64

FY 2023-24 Exp. Rank #34

Balance

+14,137.75

Exports

14,979.06 ₹ Cr

0.4140% share

−13.15% YoY

72.68% of Ch. 64

Imports

841.31 ₹ Cr

0.0150% share

+5.65% YoY

14.04% of Ch. 64

FY 2024-25 Exp. Rank #37

Balance

+14,338.75

Exports

15,024.77 ₹ Cr

0.4057% share

+0.31% YoY

70.92% of Ch. 64

Imports

686.02 ₹ Cr

0.0112% share

−18.46% YoY

11.98% of Ch. 64

CAGR · 7-Year

Exports

1.75% /yr

Imports

2.12% /yr

Consistently Surplus
Chapter 64 total

reference, FY 2024-25

Export

₹21,185.53 Cr

Import

₹5,726.89 Cr

Trade Balance

+15,458.64

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 6403 ranks #37 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 6403 and GST compliance.

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.

Important Disclaimer

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.

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