Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 6403 specifically identifies footwear with leather uppers for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 6403 on all Tax Invoices for footwear with leather uppers
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 6403

"Classifying footwear with leather uppers correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Footwear category. AasanKhata automatically monitors these shifts for you."