THE
6403.91.10

Tariff line in 6403.91 — Covering the ankle

Covering the ankle: Leather boots and other footwear with rubber sole

$220MIndia’s exports in FY 2025-26
76countries bought from India
+19%against FY 2024-25 ($185M)
1,01,70,940pairs shipped in FY 2025-26

India’s exports, year by year

US$, Indian financial years (April–March). Source: DGCI&S, Ministry of Commerce (Tradestat).

Biggest buyers, FY 2025-26

  1. United States
  2. United Kingdom
  3. Spain
  4. Germany
  5. Italy
  6. Netherlands
  7. Hungary
  8. Australia
  9. France
  10. Poland

Ranked by value. Country-by-country figures are not shown.

GST on this code

18%

  • 18% — Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leatherNotification 9/2025-CT(R), Schedule II, entry 204

GST on supply within India, as of 1 May 2026. Exports are zero-rated supplies.

Other codes in 6403.91

6403.91.20Covering the ankle: Leather footwear with plastic and synthetic sole$244M in FY 2025-266403.91.90Covering the ankle: Other$233M in FY 2025-26