THE
6403.99.90

Tariff line in 6403.99 — Other types

Footwear with leather uppers and rubber or plastic soles — other types

Other: Other

$194MIndia’s exports in FY 2025-26
92countries bought from India
-14%against FY 2024-25 ($226M)
1,48,43,808pairs 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. Germany
  3. United Kingdom
  4. Italy
  5. France
  6. United Arab Emirates
  7. Spain
  8. Japan
  9. Monaco
  10. Netherlands

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 6403.99

6403.99.20Footwear with leather uppers and rubber or plastic soles — other: Leather sandals with plastic or synthetic sole$76M in FY 2025-266403.99.10Footwear with leather uppers and rubber or plastic soles — other: Leather sandals with rubber sole$45M in FY 2025-26