Which HSN Code Applies to Leather Shoes and Jackets in India?
Updated: 23 hours ago
The HSN code for leather shoes in India is heading 6403, leather jackets fall under 4203 (subheading 4203.10) and finished cowhide or buffalo leather under 4107. As of October 2026, a supplier whose turnover exceeded ₹5 crore last year must print at least 6 HSN digits on a B2B tax invoice; smaller suppliers must print at least 4.
Key Takeaways
Leather shoes and boots with leather uppers fall under HSN heading 6403.
Leather jackets and coats fall under heading 4203 (subheading 4203.10); leather belts under 4203.30.
Finished cowhide or buffalo leather falls under heading 4107; bonded leather in sheets or rolls under 4115.
As of October 2026, suppliers with turnover above ₹5 crore must print at least 6 HSN digits on B2B invoices; smaller suppliers at least 4 (CBIC Notification 78/2020–Central Tax).
Since 22 September 2025, GST on footwear is 5% up to ₹2,500 per pair and 18% above it.
HSN Codes for Leather Shoes, Jackets and Hides
HSN codes classify goods by what they are made of and how they are built, not by who buys them. The first six digits follow the international Harmonized System, so they match the codes customs brokers use for imports and exports. India's tariff then adds two more digits for the 8-digit tariff item.
Product | HSN heading | 6-digit subheading |
Shoes and boots with leather uppers and rubber, PU or TPR soles | 6403 | 6403.91 (covering the ankle), 6403.99 (other) |
Shoes with leather uppers and leather soles | 6403 | 6403.51 (covering the ankle), 6403.59 (other) |
Leather safety shoes with a metal toe-cap | 6403 | 6403.40 |
Leather jackets, coats and other apparel | 4203 | 4203.10 |
Leather belts | 4203 | 4203.30 |
Finished cowhide or buffalo leather, including upholstery leather | 4107 | 4107.11 / 4107.12 (whole hides), 4107.91 / 4107.99 (sides and other) |
Wet-blue or crust bovine hides | 4104 | 4104.11 (wet-blue), 4104.41 (crust) |
Finished goat leather | 4113 | 4113.10 |
Patent leather | 4114 | 4114.20 |
Codes per Harmonized System chapters 41, 42 and 64. Confirm the 8-digit tariff item for each style with your supplier and your tax adviser before the first invoice.
The digit rule comes from CBIC Notification 78/2020–Central Tax, in force since 1 April 2021. A supplier with aggregate turnover up to ₹5 crore may leave the HSN code off invoices to unregistered buyers, but its B2B invoices must show at least 4 digits. For footwear, the code also drives the rate: since 22 September 2025, GST is 5% on footwear with a sale value up to ₹2,500 per pair and 18% above that, while finished leather under headings 4107, 4112, 4113 and 4114 moved to 5%, per the GST Council recommendations released by PIB.
For a mixed order, each product sits on its own invoice line with its own HSN code and rate, so a leather boot and a lambskin jacket on the same purchase order are taxed separately. Our guide to buying from a bulk leather products supplier in India covers e-way bills and delivery paperwork.
How Sanwas International Works with Indian Brands
Sanwas International is an LWG-certified OEM and private label leather manufacturer in Jalandhar, Punjab, making footwear, outerwear, furniture leather, leather hides and technical leather products. We work with D2C brands, retailers, wholesalers and corporate buyers across India, with MOQs under 500 units per style, lead times from 72-hour sampling to 30-day bulk production, and AQL inspection before dispatch. Browse our leather hides supply range or send us your product list to start.
Frequently Asked Questions
Can one GST invoice include both leather shoes and leather jackets?
Yes. One tax invoice can carry several products, but each line needs its own HSN code, taxable value and GST rate. Shoes under 6403 and jackets under 4203 are calculated separately, and footwear lines are split by the ₹2,500-per-pair threshold.
Is the HSN code on a GST invoice the same as the code used for exports?
The first six digits are the same, because India's GST codes and its export codes both build on the international Harmonized System. Indian export documents use the 8-digit ITC (HS) code, and the importing country adds its own national digits after the first six, so the full codes can differ abroad.
Which HSN code applies to leather bought for sofas and car seats?
Leather is classified by what it is, not by where it ends up. Finished cowhide or buffalo upholstery leather falls under heading 4107, while bonded or composition leather in sheets or rolls falls under 4115. Since 22 September 2025, both headings attract 5% GST.
Planning a Leather Order for Your Indian Business?
Indian brands, retailers, wholesalers and corporate buyers can share the product, leather type, quantity, delivery city and target date, and we will come back with a quotation.
Include these details in your enquiry:
Product category and style (footwear, jacket, upholstery leather, hides or crust)
Leather type, finish and colour
Target quantity per style and colour
Delivery city in India or destination country, plus preferred Incoterm
Target delivery date and whether you need a sample before bulk
Contact Sanwas International
Mob: +91 8728858686
Address: 308 Leather Complex, Kapurthala Road, Jalandhar, Punjab 144002, India
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