The footwear hsn code is in Chapter 64, split by material: 6402 for rubber and plastic footwear such as chappals and slippers, 6403 for leather uppers, and 6404 for textile uppers such as sports shoes and canvas shoes. GST on shoes is 5% for a pair priced at Rs 2,500 or less and 18% above that.
The reform raised the 5% limit from Rs 1,000 to Rs 2,500 a pair, so far more footwear now pays the lower rate. This page explains the headings, safety shoes, the price rule and a footwear shop's bill. Other garments and fabrics are reached from the clothes hub.
Footwear: codes and GST rates
Item / HSN / GST- Rubber or plastic footwear, chappals, slippers5% or 18%5% up to Rs 2,500 a pair
- Waterproof rubber boots5% or 18%Moulded boots
- Leather shoes and sandals5% or 18%Leather uppers
- Safety shoes with steel toe, leather uppers5% or 18%Same price test
- Sports shoes and sneakers with textile uppers5% or 18%Textile uppers
- Canvas shoes5% or 18%Textile uppers
- Other footwear5% or 18%Other materials
- Shoe parts, insoles, soles18%Parts of footwear
Quick facts
Chapter
64: footwear and partsGST rate
5% up to Rs 2,500 a pair, 18% aboveRate before the reform
5% up to Rs 1,000, 18% aboveParts
6406 at 18%Digits to print
4 digits up to Rs 5 crore turnover, 6 abovePrice test
Sale value per pair
Footwear hsn code and gst rate table
| Heading | Footwear | GST |
|---|---|---|
| 6401 | Waterproof rubber or plastic footwear, moulded | 5% or 18% |
| 6402 | Other rubber or plastic footwear: chappals, slippers, sandals | 5% or 18% |
| 6403 | Leather uppers: formal shoes, leather sandals | 5% or 18% |
| 6404 | Textile uppers: sports shoes, canvas shoes | 5% or 18% |
| 6405 | Other footwear | 5% or 18% |
| 6406 | Parts: uppers, soles, insoles, heels | 18% |
Shoes gst rate: the Rs 2,500 per pair rule
Schedule I covers footwear of Chapter 64 priced at no more than Rs 2,500 per pair, at 5%. Above that, Schedule II applies at 18%. The test is per pair, on the invoice value after discounts shown on the invoice. A pair billed at Rs 2,499 is 5%; at Rs 2,501, 18%.
Safety shoes hsn code and gst rate
Safety shoes with a protective steel or composite toe cap and leather uppers are 6403 40. Safety shoes with textile uppers go under 6404 or 6402. The price test applies: most industrial safety shoes sell below Rs 2,500 a pair and are 5%. Other safety gear is on the safety helmet page.
Chappal hsn code and sports shoes
Rubber and plastic chappals, slippers and flip flops are 6402, mostly at 5% because of their price. Sports shoes with textile uppers and rubber soles are 6404 11. Premium sneakers above Rs 2,500 are 18%.
Footwear shop invoice
Footwear store bill: Leather formal shoes, HSN 6403 99, 1 pair at Rs 2,200, GST 5% Rs 110. Running shoes, HSN 6404 11, 1 pair at Rs 3,500, GST 18% Rs 630. Total Rs 6,440.
A sale within the state halves each tax figure into CGST and SGST. Socks are covered on the socks and hosiery page.
Shoe parts and repair
Uppers, soles, insoles and heels sold separately are 6406 at 18%, without the price test. Repair of footwear is a service under SAC 998721 at 18%. Job work on leather (Chapter 41) is 5%, but job work on footwear is not on the 5% list and is 18%.
Footwear codes and the pair price rule are set out here as general guidance. Upper material and per pair value decide the line, so check the entry on the GST portal and ask a GST practitioner or chartered accountant about combo packs and discounts.
Frequently asked questions
What is the GST rate on shoes?
Footwear is 5% for pairs billed at or under Rs 2,500, and 18% above.
What is the footwear hsn code?
Footwear is Chapter 64: 6402 rubber or plastic, 6403 leather uppers, 6404 textile uppers.
What is the safety shoes hsn code and gst rate?
Leather safety shoes with a toe cap are 6403 40, at 5% up to Rs 2,500 a pair.
What is the 6403 hsn code gst rate?
6403, footwear with leather uppers, is 5% up to Rs 2,500 a pair and 18% above.
What is the chappal hsn code?
Rubber and plastic chappals are 6402, usually 5% because of the price test.