GST on Footwear 2026: 5% up to ₹2,500, 18% Above (HSN)

Updated 21 October 2026 · By Ashok Sachdev · Rates from Notification 9/2025-Central Tax (Rate)

In short

• Up to ₹2,500 a pair: 5% GST (2.5% CGST + 2.5% SGST in-state), Schedule I, entry 392 of Notification 9/2025-CT(Rate).
• Above ₹2,500 a pair: 18% GST (9% + 9%), Schedule II, entries 202 to 206.
• HSN: chapter 64, headings 6401 to 6405, for shoes, sandals, chappals and slippers alike.
• The test: the sale value of each pair, not the bill total.
• Before 22 September 2025: 12% up to ₹1,000 a pair, 18% above.

In India, GST on footwear is 5% for a pair with a retail sale value up to ₹2,500, and 18% above that — a ₹2,500 price threshold set by the September 2025 GST reform. All footwear sits in HSN chapter 64 (codes 6401 to 6405). If you run a shoe shop or sell footwear as part of a retail store, this guide covers the rates, the HSN codes, how the threshold works, and how to bill correctly in 2026.

GST rate on footwear (2026)

The slab is decided by the sale value of a single pair, not the total bill. Rates and the threshold can change with GST Council notifications, so always confirm the current rate before you bill. See our guide to finding the right HSN code.

Choosing software for a shoe shop? See the best billing software for footwear shops and the footwear HSN and rate page.

HSN codes for footwear

All footwear falls under chapter 64, split by construction:

• 6401 — waterproof footwear with rubber or plastic soles and uppers.
• 6402 — other footwear with rubber or plastic outer soles and uppers.
• 6403 — footwear with leather uppers.
• 6404 — footwear with textile uppers.
• 6405 — other footwear.

The HSN decides the classification; the price per pair decides whether it is taxed at 5% or 18%.

What changed in the September 2025 GST reform

At its 56th meeting the GST Council rationalised the rate structure to two main slabs — 5% and 18% — effective from 22 September 2025. For footwear, cheaper pairs up to ₹2,500 are now taxed at 5%, and pairs above that at 18%. Before 22 September 2025, footwear up to ₹1,000 a pair was taxed at 12% and footwear above ₹1,000 at 18%. The reform raised the threshold to ₹2,500 and cut the lower rate to 5%, so pairs between ₹1,000 and ₹2,500 dropped from 18% to 5%, and pairs above ₹2,500 stay at 18%.

How the price threshold works

The threshold is applied per pair, on the retail sale value of that pair — not on the total invoice. So a customer buying three pairs at ₹900 each is billed at 5% on every pair, even though the bill totals ₹2,700, because each pair is under ₹2,500. A single pair priced at ₹3,200 is billed at 18%. So the rate belongs on the item (or on each size variant if prices differ), not on the cart total. To check the tax on a price quickly, use the free GST calculator.

How to bill footwear correctly

A compliant sale invoice should carry your shop's GSTIN, the product description, the HSN code, the taxable value, and the CGST + SGST (or IGST for inter-state) split. For an in-state sale of a ₹2,500-or-under pair that is 2.5% CGST + 2.5% SGST; for a pair above ₹2,500 it is 9% + 9%. Read our GST invoice format guide for the full field list, and if your turnover crosses the threshold see when e-invoicing becomes mandatory.

Input tax credit for footwear retailers

If you are GST-registered, the GST you pay your supplier on stock is input tax credit you can set off against the GST you collect on sales. Buy only against a proper GST tax invoice showing the supplier's GSTIN, make sure the purchase appears in your GSTR-2B, and keep purchase and sales records reconciled so no credit is lost. Because footwear straddles two rates, track 5% and 18% stock separately so your returns stay clean.

How RichPOS helps footwear & shoe shops

RichPOS is built for exactly this kind of retail — it stores the HSN code and GST rate against each item, so you set the correct rate on each item (or on each size variant if prices differ) once, and every bill carries it. It prints a compliant GST invoice, tracks stock by size and variant, and keeps purchase and sales data ready for your returns. See billing software for footwear shops and inventory with size and colour variants, our retail inventory guide, or see pricing.

Related guides: Best Billing Software for Footwear Shops in India (2026); Best Billing Software for Sports Shops in India (2026).

Free tools: HSN and GST rate finder; GST rate on footwear (rate page); GST calculator.

Bottom line

Footwear in India is taxed at 5% GST up to ₹2,500 per pair and 18% above that in 2026, under HSN chapter 64, after the September 2025 reform. Register the correct HSN and price-based rate against each item, bill on a proper GST invoice, and reconcile purchases so you keep your input tax credit. See how RichPOS works for footwear shops or check pricing to bill your footwear shop the right way.

Sources: GST Council / PIB, Recommendations of the 56th GST Council meeting, 3 September 2025 (Annexure: footwear up to ₹2,500 per pair 12% to 5%; above ₹2,500 no change at 18%); Notification 9/2025-Central Tax (Rate), 17 September 2025, effective 22 September 2025 (Schedule I, S. No. 392; Schedule II, S. No. 202–206); pre-reform rates from Notification 1/2017-Central Tax (Rate) as amended by Notification 21/2021-Central Tax (Rate), 31 December 2021. Rates checked against the notification text on 21 October 2026 — confirm the current rate before billing.