HSN Code 6403: Footwear with leather uppers
HSN code 6403 classifies footwear with leather uppers under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Footwear with leather uppers falls in this bucket. Full ITC available.
Sample Calculation for Footwear with leather uppers
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use HSN Code 6403
Use HSN code 6403 on every tax invoice for footwear with leather uppers. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 6403
What is HSN code 6403?
HSN code 6403 classifies footwear with leather uppers under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Footwear with leather uppers?
Footwear with leather uppers attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Footwear with leather uppers exempt from GST?
No. Footwear with leather uppers attracts 18% GST on every taxable sale.