Where HSN 6403 51 11 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
GST Rate on HSN 6403 51 11
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 entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 18% | Schedule II, S. No. 204 | 6403 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather |
| 5% | Schedule I, S. No. 392 | 64 | Footwear of sale value not exceeding Rs.2500 per pair (chapter-wide entry) |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 6403 51 11
An import pays 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.
- 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.
Export Policy and RoDTEP for HSN 6403 51 11
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 1.2% of FOB value for exports from the domestic tariff area and 0.7% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Other Codes Under HSN 6403
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 6403 12 00 | Ski-boots, cross-country ski footwear and snowboard boots | 20% |
| 6403 19 10 | With outer soles of leatherOther | 20% |
| 6403 19 20 | With outer soles of rubberOther | 20% |
| 6403 19 90 | OtherOther | 20% |
| 6403 20 11 | For menAll leather, closed toe | 20% |
| 6403 20 12 | For womenAll leather, closed toe | 20% |
| 6403 20 13 | For childrenAll leather, closed toe | 20% |
| 6403 20 19 | OtherAll leather, closed toe | 20% |
| 6403 20 21 | For menAll leather, open toe | 20% |
| 6403 20 22 | For womenAll leather, open toe | 20% |
| 6403 20 23 | For childrenAll leather, open toe | 20% |
| 6403 20 29 | OthersAll leather, open toe | 20% |
| 6403 20 30 | Of leather soles with embroidered uppersAll leather, open toe | 20% |
| 6403 20 40 | Kolapuri chappals and similar footwearAll leather, open toe | 20% |
| 6403 20 90 | OtherAll leather, open toe | 20% |
| 6403 40 00 | Other footwear, incorporating a protective metal toe-cap | 20% |
| 6403 51 11 | For menAll leather shoes | 20% |
| 6403 51 12 | For womenAll leather shoes | 20% |
| 6403 51 13 | For childrenAll leather shoes | 20% |
| 6403 51 19 | OtherAll leather shoes | 20% |
| 6403 51 90 | OtherAll leather shoes | 20% |
| 6403 59 10 | For menOther | 20% |
| 6403 59 20 | For womenOther | 20% |
| 6403 59 30 | For childrenOther | 20% |
| 6403 59 90 | OtherOther | 20% |
| 6403 91 10 | Leather boots and other footwear with rubber soleCovering the ankle | 20% |
| 6403 91 20 | Leather footwear with plastic and synthetic soleCovering the ankle | 20% |
| 6403 91 90 | OtherCovering the ankle | 20% |
| 6403 99 10 | Leather sandals with rubber soleOther | 20% |
| 6403 99 20 | Leather sandals with plastic or synthetic soleOther | 20% |
| 6403 99 90 | OtherOther | 20% |
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- 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 a rate entry names the code.
Official documents behind this page
- 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.
- 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.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- 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.