GST rate and HSN code for footwear
GST on footwear is 5% from 22 September 2025 when the sale value is up to ₹2,500 a pair, and 18% above ₹2,500. This covers shoes, chappals, sandals, slippers and sports shoes in HSN Chapter 64. PIB lists footwear up to ₹2,500 as moving from 12% to 5%; above ₹2,500 stays 18%.
HSN code and GST rate for footwear
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Sale value up to ₹2,500 a pair | 64 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 392 |
| Sale value above ₹2,500 a pair | 6402 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 203 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Footwear of sale value not exceeding Rs. 2500 per pair (Chapter 64); other footwear (6401 to 6405)”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Sale value up to ₹2,500 a pair | 12% | 5% |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- Print the heading: 6402 rubber or plastic, 6403 leather uppers, 6404 textile uppers.
- Check each pair's sale value against ₹2,500.
- Socks and shoe polish are separate items with their own rates.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Billing all footwear at one rate.
- Applying the limit to MRP when the customer pays a lower price, without checking with your CA.
- Billing shoe laces and insoles as footwear; parts are 6406 at 18%.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on footwear
What is the GST on shoes above ₹2,500?
18% (Schedule II, S. Nos. 202 to 206).
What is the GST on chappals?
Chappals and slippers up to ₹2,500 a pair are 5% (Schedule I, S. No. 392).
Is the limit per pair or per shoe?
Per pair: the entry reads 'of sale value not exceeding Rs. 2500 per pair'.
More clothing, footwear and jewellery
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.