Rate at a Glance
Chapter 64
GST rate guide
Footwear with a sale value of up to ₹2,500 per pair is taxed at 5%. Footwear priced above ₹2,500 per pair is taxed at 18%.
Use this rate in hisabkitab: start free
Rates reflect GST changes effective 22 September 2025. Confirm the rate for your exact product description before filing.
All 32 HSN codes under 6403
| HSN code | Description |
|---|---|
| 64031200 | Sports footwear: ski-boots, cross-country ski footwear and snowboard boots |
| 64031910 | Sports footwear: other: with outer soles of leather |
| 64031920 | Sports footwear: other: with outer soles of rubber |
| 64031990 | Sports footwear: other: other |
| 64032011 | 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 |
| 64032012 | 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 |
| 64032013 | 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 |
| 64032019 | 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 |
| 64032021 | 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 |
| 64032022 | 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 |
| 64032023 | 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 |
| 64032029 | 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 |
| 64032030 | 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 |
| 64032040 | 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 |
| 64032090 | Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe: other |
| 64033000 | Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap |
| 64034000 | Other footwear, incorporating a protective metal toe-cap |
| 64035111 | Other footwear, with outer soles of leather: covering the ankle: all leather shoes: for men |
| 64035112 | Other footwear, with outer soles of leather: covering the ankle: all leather shoes: for women |
| 64035113 | Other footwear, with outer soles of leather: covering the ankle: all leather shoes: for children |
| 64035119 | Other footwear, with outer soles of leather: covering the ankle: all leather shoes: other |
| 64035190 | Other footwear, with outer soles of leather: covering the ankle: other |
| 64035910 | Other footwear, with outer soles of leather: other: for men |
| 64035920 | Other footwear, with outer soles of leather: other: for women |
| 64035930 | Other footwear, with outer soles of leather: other: for children |
| 64035990 | Other footwear, with outer soles of leather: other: other |
| 64039110 | Other footwear: covering the ankle: leather boots and other footwear with rubber sole |
| 64039120 | Other footwear: covering the ankle: leather footwear with plastic and synthetic sole |
| 64039190 | Other footwear: covering the ankle: other |
| 64039910 | Other footwear: other: leather sandals with rubber sole |
| 64039920 | Other footwear: other: leather sandals with plastic or synthetic sole |
| 64039990 | Other footwear: other: other |
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