Safety shoes HSN code 6403 and the other metal toe-cap lines
Safety shoes HSN code 6403 40 00 is the line for footwear with a leather upper and a protective metal toe-cap. Rubber and plastic safety footwear goes to 6401 10 or 6402; textile-upper footwear (6404) has no toe-cap line.
| Line | What it covers |
|---|---|
| 6403 40 00 | Footwear with leather uppers, incorporating a protective metal toe-cap |
| 6401 10 10 | Waterproof footwear with a protective metal toe-cap, of rubber |
| 6401 10 90 | Waterproof footwear with a protective metal toe-cap, other (PVC, plastics) |
| 6402 30 10 | Rubber or plastic footwear with a protective metal toe-cap, of rubber (portal line) |
| 6402 30 90 | Rubber or plastic footwear with a protective metal toe-cap, other (portal line) |
Source: GST portal HSN master, headings 6401 to 6404, read 30 Oct 2026. Last verified: 30 Oct 2026.
The two 6402 30 lines are older: DGCIS chapter 64 no longer carries them and uses 6402 91 (covering the ankle) or 6402 99, as our shoes HSN code page does. Keep one line per product and confirm it with your CA. Footwear is counted in pairs (unit PRS).
Why safety shoe HSN codes disagree: 640411, 6405 or 6403
640411 is not the safety shoes HSN code: 6404 11 is sports footwear with a textile upper, and the tariff limits “sports footwear” to shoes made for a sport (spikes, sprigs, stops, clips or bars) and to skating, ski, wrestling, boxing and cycling boots. A steel-toe work shoe does not fit that note (DGCIS chapter 64).
Heading 6405 is “other footwear”, for uppers that are not rubber, plastics, leather or textile, so a leather safety shoe stays in 6403. Chapter 64 Note 4(a) takes the upper as the material with the greatest external surface area, ignoring ankle patches, edging and buckles.
A fibre or composite toe is not a metal toe-cap, so the shoe goes by its upper and ankle: 6403 91 or 6403 99 for leather and 6402 91 or 6402 99 for rubber or plastic.
Safety shoes HSN code and GST rate: what to enter on Meesho
GST on safety shoes is 5% when one pair sells for up to ₹2,500 and 18% above it, from 22 September 2025, replacing the earlier 12%. The 5% is Schedule I S.No. 392 of Notification 9/2025; the 18% is Schedule II S.No. 202 for 6401, 203 for 6402 and 204 for 6403 (PIB release).
- Pick the row by upper and toe-cap in the table at the top.
- Type 6403 for a leather steel-toe shoe, or 640340 on invoices once last year’s turnover passed ₹5 crore (CBIC Notification 78/2020-Central Tax); GSTR-1 Table 12 needs at least 4 digits up to ₹5 crore, 6 above, picked from the portal drop-down (GSTN GSTR-1 FAQ, checked 30 Oct 2026).
- Set GST from the sale value of one pair: 5% up to ₹2,500, 18% above.
Worked case (illustration): leather steel-toe safety shoes at ₹899 a pair are 6403 40 00 at 5%. The same shoe at ₹3,200 a pair keeps 6403 40 00 but moves to 18%. A moulded PVC steel-toe gumboot under ₹2,500 a pair is 6401 10 90 at 5%.
ISI mark on safety shoes
Safety shoes need the BIS Standard Mark (ISI) when they are a type listed in the Footwear Quality Control Orders 2024, in force from 1 August 2024. The leather order lists leather safety boots and shoes (IS 1989) and leather safety footwear with a moulded rubber sole (IS 11226:1993) or polymeric sole (IS 14544:2022); the rubber and polymeric order lists PU industrial boots (IS 16645:2018), PVC industrial boots (IS 12254:2021) and rubber knee and ankle boots (IS 5557:2004). Goods for export and micro and small manufacturing units are exempt (BIS circular, checked 22 Oct 2026).
Checked against the GST portal master
On 30 Oct 2026 we dumped the GST portal master for 6401 to 6404 and pulled each line naming a protective metal toe-cap; that is the table above, 6402 30 pair included. Our HSN code finder has no metal toe-cap rows.
Related HSN codes for footwear and workwear sellers
| Item | Heading | Page |
|---|---|---|
| Shoes, sports shoes, slippers, footwear parts | 6401–6406 | Shoes HSN code |
| Clothes and workwear | Chapters 61 / 62 | Clothes HSN code list |
| Tool bags and backpacks | 4202 | Bag HSN code and GST |
| Boxes, poly bags and tape for shipping pairs | by material | Packing material HSN code |
| Home goods: photo frames, pillows | by item | Photo frame · Pillow HSN codes |
| Other seller products | — | HSN codes list by product |
Headings as checked on each linked page.
Safety shoes HSN code: questions
What is the HSN code for safety shoes?
6403 40 00 for leather safety shoes with a protective metal toe-cap; 6401 10 or 6402 for rubber or plastic safety footwear with a metal toe-cap.
What is the GST rate on safety shoes?
5% if one pair sells for up to ₹2,500 and 18% above, from 22 September 2025.
Is safety shoes HSN code 6403?
Yes, when the upper is leather: 6403 40 00 covers footwear with a protective metal toe-cap.
Is 640411 the HSN code for safety shoes?
No; 6404 11 is sports footwear with a textile upper, and the tariff limits sports footwear to shoes made for a sport.
What is the HSN code for fibre or composite toe safety shoes?
They have no metal toe-cap, so they follow the upper: leather 6403 91 or 6403 99, rubber or plastic 6402 91 or 6402 99.
Do safety shoes need the ISI mark?
Yes for the types listed in the Footwear Quality Control Orders 2024, such as leather safety boots and shoes to IS 1989, unless an exemption applies.
Related
Checked by the StitchMagic team on 30 Oct 2026. StitchMagic is a set of free tools and one AI listing agent (ListMagic) for online sellers in India that helps them list faster on Meesho, Flipkart and Amazon.in and sell more. Found an error? Tell us; we correct with a dated note.