Lekhae
HSN 6404: Footwear; with outer soles of rubber, plastics, leather…
HSN code 6404 covers: Footwear; with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.
After the 22 Sep 2025 reform most goods fall under 5% or 18% GST (a few sin/luxury items are 40%). We don't show an exact rate for this specific code because it isn't verified — check the CBIC rate finder or your CA, then enter that rate when you invoice.
Rates were revised in the 22 Sep 2025 GST reform (now a two-slab 5% / 18% structure for most goods, with a 40% slab for sin/luxury items). This is a reference, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 6404
This heading has 3 subheadings, including: Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like, with outer soles of rubber or plastics and uppers of textile materials, Footwear; (other than sportswear), with outer soles of rubber or plastics and uppers of textile materials, Footwear; outer soles of leather or composition leather, uppers of textile materials. Use the HSN/SAC finder to pin down the exact code.
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