Next dueGST
11 OCTGSTR-1 · Outward supplies · Sep 2026in 8 days 13 OCTGSTR-1 (QRMP) · Quarterly return · Jul–Sep 2026in 10 days 18 OCTCMP-08 · Composition payment · Jul–Sep 2026in 15 days 20 OCTGSTR-3B · Summary return · Sep 2026in 17 days 22 OCTGSTR-3B (QRMP) · Quarterly return · Jul–Sep 2026 · 22nd or 24th by statein 19 days 13 NOVIFF (QRMP) · B2B invoices · Oct 2026in 41 days 7 OCTTDS / TCS deposit · Deducted in Sep 2026in 4 days 15 OCTPF & ESI · Contributions · Sep 2026in 12 days
All due dates

HSN Code 6403: Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather

HSN 6403 covers footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. Notification 9/2025-Central Tax (Rate) names this heading in 2 entries, at 5% / 18%. The basic customs duty in the Customs Tariff is 20%. Export policy: Free; RoDTEP 1.2% of FOB value. The heading has 31 eight-digit tariff items.

Checked against the official files on 2 October 202631 tariff itemsChapter 64 · Footwear; gaiters and the like; parts of such…
GST rate5% / 18%

The heading is named in 2 entries. The description of the goods decides the rate.

Notfn 9/2025-CT (Rate) · 2 entries
Basic customs duty20%

Standard rate on all 31 tariff items. Includes the Finance Act 2025 changes.

Customs Tariff · First Schedule · Ch. 64
Import policyCheck Schedule 1

The item-wise import policy line is not shown on this page.

ITC(HS) 2022 · Schedule 1
Export policy · RoDTEPFree · 1.2%

No export authorisation needed for any line. RoDTEP continues up to 31 December 2026.

Sch. 2 Export Policy · Appendix 4R
Tariff items

All 8-Digit Codes Under HSN 6403

Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
6403 12 00Ski-boots, cross-country ski footwear and snowboard boots20%Finance Act 2025Free1.2%
6403 19 10With outer soles of leatherOther20%Finance Act 2025Free1.2%
6403 19 20With outer soles of rubberOther20%Finance Act 2025Free1.2%
6403 19 90OtherOther20%Finance Act 2025Free1.2%
6403 20 11For menAll leather, closed toe20%Finance Act 2025Free1.2%
6403 20 12For womenAll leather, closed toe20%Finance Act 2025Free1.2%
6403 20 13For childrenAll leather, closed toe20%Finance Act 2025Free1.2%
6403 20 19OtherAll leather, closed toe20%Finance Act 2025Free1.2%
6403 20 21For menAll leather, open toe20%Finance Act 2025Free1.2%
6403 20 22For womenAll leather, open toe20%Finance Act 2025Free1.2%
6403 20 23For childrenAll leather, open toe20%Finance Act 2025Free1.2%
6403 20 29OthersAll leather, open toe20%Finance Act 2025Free1.2%
6403 20 30Of leather soles with embroidered uppersAll leather, open toe20%Finance Act 2025Free1.2%
6403 20 40Kolapuri chappals and similar footwearAll leather, open toe20%Finance Act 2025Free1.2%
6403 20 90OtherAll leather, open toe20%Finance Act 2025Free1.2%
6403 40 00Other footwear, incorporating a protective metal toe-cap20%Finance Act 2025Free1.2%
6403 51 11For menAll leather shoes20%Finance Act 2025Free1.2%
6403 51 12For womenAll leather shoes20%Finance Act 2025Free1.2%
6403 51 13For childrenAll leather shoes20%Finance Act 2025Free1.2%
6403 51 19OtherAll leather shoes20%Finance Act 2025Free1.2%
6403 51 90OtherAll leather shoes20%Finance Act 2025Free1.2%
6403 59 10For menOther20%Finance Act 2025Free1.2%
6403 59 20For womenOther20%Finance Act 2025Free1.2%
6403 59 30For childrenOther20%Finance Act 2025Free1.2%
6403 59 90OtherOther20%Finance Act 2025Free1.2%
6403 91 10Leather boots and other footwear with rubber soleCovering the ankle20%Finance Act 2025Free1.2%
6403 91 20Leather footwear with plastic and synthetic soleCovering the ankle20%Finance Act 2025Free1.2%
6403 91 90OtherCovering the ankle20%Finance Act 2025Free1.2%
6403 99 10Leather sandals with rubber soleOther20%Finance Act 2025Free1.2%
6403 99 20Leather sandals with plastic or synthetic soleOther20%Finance Act 2025Free1.2%
6403 99 90OtherOther20%Finance Act 2025Free1.2%

Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.

GST

GST Rate on HSN 6403

GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.

GST rateEntryCodes namedGoods covered by the entry
18%Schedule II, S. No. 2046403Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
5%Schedule I, S. No. 39264Footwear of sale value not exceeding Rs.2500 per pair (chapter-wide entry)
18%Schedule II, S. No. 639Any ChapterGoods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry)

Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.

Import

Customs Duty on HSN 6403

An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.

Basic customs duty at
Social welfare surcharge, 10% of the duty
IGST at on value plus both
Total duty and tax
As a share of the value

Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.

Duty changed by the Finance Act 2025

One or more tariff lines of this heading were substituted by the Finance Act 2025. The table above already shows the amended rate for those lines.

Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.

Export

Export Policy and RoDTEP for HSN 6403

Under Schedule 2 of ITC(HS) 2022 the 31 tariff items are marked: 31 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.

RoDTEP is notified for 31 of the 31 tariff items, at 1.2% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.

The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.

  1. Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
  2. All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
  3. Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
  4. Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
  5. Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Not shown on this page
  • The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
  • Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
  • The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.

Official documents behind this page

  1. Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
  2. Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
  3. ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
  4. Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.

People also ask

Questions, answered

Short, direct answers to the 5 questions readers ask most on this topic.

Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025, names heading 6403 at 5% / 18%. The rate depends on the description in the entry, so match your goods to the entry before invoicing. Goods of the heading not covered by a specific entry take the residual 18% entry unless exempt.

The basic customs duty in the First Schedule to the Customs Tariff Act is 20%. Social welfare surcharge at 10% of the basic duty and IGST at the GST rate are added on import. An exemption notification or a trade agreement can reduce the duty actually payable.

Under ITC(HS) 2022, Schedule 2, the tariff items of heading 6403 are marked: 31 Free. Free items need no export authorisation. Restricted items need an authorisation from DGFT, and prohibited items cannot be exported.

Appendix 4R lists 31 tariff items of heading 6403 at 1.2% of FOB value. The RoDTEP scheme continues up to 31 December 2026 under DGFT Notification No. 41/2026-27.

Heading 6403 has 31 eight-digit tariff items in the Customs Tariff, from 6403 12 00 to 6403 99 90. GST returns and shipping documents use these eight-digit codes.