What is the GST (IGST) rate for HSN code 64031910?

HSN code 64031910 (Leather Footwear) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 64031910?

The Basic Customs Duty (BCD) for HSN code 64031910 is 20%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What is the unit of measurement for HSN code 64031910?

The standard unit of quantity (UQC) for HSN code 64031910 is pa, as listed in the Customs Tariff.

What is the HSN code for leather shoes?

Footwear with leather uppers falls under heading 6403 — ski/cross-country footwear under 64031200 and sports footwear with leather outer soles under 64031910.

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Leather Footwear HSN Code 6403

Q: What does HSN code 64031910 cover?

HSN code 64031910 covers Leather Footwear. It sits under Chapter 64 – Footwear, gaiters and the like; parts of such articles, in Section XII – FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR.

Q: What is the HSN code for Leather Footwear?

The HSN code for Leather Footwear is 64031910, classified under Chapter 64 – Footwear, gaiters and the like; parts of such articles of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

Footwear with leather uppers is classified under HSN heading 6403. Ski-boots and sports footwear with leather soles each have their own tariff item.

Search any HSN code

Heading

6403

Primary code

64031910

GST / IGST

18%

Customs duty (BCD)

20%

Leather Footwear HSN codes & GST rates

The 8-digit HSN/HS codes under heading 6403 (footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
64031200	Ski-boots, cross-country ski footwear and pa 35% snowboard boots	18%	20%
64031910	With outer soles of leather pa 35%	18%	20%

FTA preferential rates: 9 partner agreement(s) listed for 64031910; best preferential rate 0% via Nepal; 4 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for leather footwear?

The HSN code for leather footwear is 6403 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for leather footwear the most common is 64031910, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How leather footwear is classified under HSN

The HSN classification for leather footwear narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 642-digitFootwear, gaiters and the like; parts of such articles
64034-digit headingFOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER
6403196-digit subheadingOther :
640319108-digit tariff itemWith outer soles of leather pa 35%

Section XII — FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

GST on leather footwear

Leather Footwear (HSN 6403) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 64031910 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported leather footwear

When leather footwear (HSN 64031910) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 20%, AIDC 20%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹49.152. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 64031910 →

Conclusion

The HSN code for leather footwear is 6403 at the heading level, with 64031910 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.