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Free Tools/HSN Code Finder/Chapter 64/HSN 6403
HSN 64034-Digit Heading

HSN 6403: Footwear with outer soles of rubber – GST Rate

HSN 6403 covers footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. GST on HSN 6403 is 18% or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 32 tariff items, for example 6403 12 00, 6403 19 10 and 6403 19 20.

Chapter 64: Footwear, gaiters and the like; parts of such articles

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 6403

18%CGST 9% + SGST 9% / IGST 18%

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

Reference: Schedule II, S. No. 204 (Spec: 6403)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Footwear of sale value not exceeding Rs.2500 per pair

Reference: Schedule I, S. No. 392 (Spec: 64)

Sub-Headings & Tariff Items Under 6403

Showing 40 sub-classification codes with complete hierarchy descriptions.

6403126-Digit Sub-heading

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots :

640312008-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots : > Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots

6403196-Digit Sub-heading

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Other :

640319108-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Other : > With Outer Soles Of Leather

640319208-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Other : > With Outer Soles Of Rubber

640319908-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Other : > Other

6403206-Digit Sub-heading

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Footwear With Outer Soles Of Leather, And Uppers Which Consist Of Leather Straps Across The Instep And Around The Big Toe :

640320118-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Footwear With Outer Soles Of Leather, And Uppers Which Consist Of Leather Straps Across The Instep And Around The Big Toe : > For Men

640320128-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Footwear With Outer Soles Of Leather, And Uppers Which Consist Of Leather Straps Across The Instep And Around The Big Toe : > For Women

640320138-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Footwear With Outer Soles Of Leather, And Uppers Which Consist Of Leather Straps Across The Instep And Around The Big Toe : > For Children

640320198-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Footwear With Outer Soles Of Leather, And Uppers Which Consist Of Leather Straps Across The Instep And Around The Big Toe : > Other

640320218-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Footwear With Outer Soles Of Leather, And Uppers Which Consist Of Leather Straps Across The Instep And Around The Big Toe : > For Men

640320228-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Footwear With Outer Soles Of Leather, And Uppers Which Consist Of Leather Straps Across The Instep And Around The Big Toe : > For Women

640320238-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Footwear With Outer Soles Of Leather, And Uppers Which Consist Of Leather Straps Across The Instep And Around The Big Toe : > For Children

640320298-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Footwear With Outer Soles Of Leather, And Uppers Which Consist Of Leather Straps Across The Instep And Around The Big Toe : > Others

640320308-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > 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

640320408-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > 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

640320908-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Footwear With Outer Soles Of Leather, And Uppers Which Consist Of Leather Straps Across The Instep And Around The Big Toe : > Other

640330008-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > 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

6403406-Digit Sub-heading

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Other Footwear, Incorporating A Protective Metal Toe-Cap

640340008-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Other Footwear, Incorporating A Protective Metal Toe-Cap > Other Footwear, Incorporating A Protective Metal Toe-Cap

6403516-Digit Sub-heading

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Covering The Ankle :

640351118-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Covering The Ankle : > For Men

640351128-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Covering The Ankle : > For Women

640351138-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Covering The Ankle : > For Children

640351198-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Covering The Ankle : > Other

640351908-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Covering The Ankle : > Other

6403596-Digit Sub-heading

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Other :

640359108-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Other : > For Men

640359208-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Other : > For Women

640359308-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Other : > For Children

640359908-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Other : > Other

6403916-Digit Sub-heading

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Covering The Ankle :

640391108-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Covering The Ankle : > Leather Boots And Other Footwear With Rubber Sole

640391208-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Covering The Ankle : > Leather Footwear With Plastic And Synthetic Sole

640391908-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Covering The Ankle : > Other

6403996-Digit Sub-heading

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Other :

640399108-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Other : > Leather Sandals With Rubber Sole

640399208-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Other : > Leather Sandals With Plastic Or Synthetic Sole

640399908-Digit Tariff Item

Chain: Footwear, gaiters and the like; parts of such articles > Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather > Other : > Other

Other Headings in Chapter 64

HSN 6401
Waterproof Footwear With Outer Soles And Uppers Of Rubber Or Of Plastics, The Uppers Of Which Are Neither Fixed To The Sole Nor Assembled By Stitching, Riveting, Nailing, Screwing, Plugging Or Similar Processes.
HSN 6402
Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics
HSN 6404
Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Textile Materials
HSN 6405
Other Footwear
HSN 6406
Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof
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