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Shoes and footwear is classified under HSN headings 6403, 6404. GST as on 26 October 2026: 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Shoes and footwear?
GST on Shoes and footwear as on 26 October 2026: 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 12% → 5% (64). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 12% | 5% | 64 | If you sell footwear priced up to ₹2,500 per pair, GST is 5%. | 9/2025-CT(R), entry 392 |
| 18% | 18% | 6403 | If you sell footwear with leather uppers and outer soles of rubber, plastic, leather or composition leather, GST is 18%. | 9/2025-CT(R), entry 204 |
| 18% | 18% | 6404 | If you sell footwear with fabric uppers and outer soles of rubber, plastic, leather or composition leather, GST is 18%. | 9/2025-CT(R), entry 205 |
GST rate on Shoes and footwear since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 31 December 2021 | 5% or 18% |
| 1 January 2022 | 21 September 2025 | 12% or 18% |
| 22 September 2025 | today | 5% or 18% |
The GST rate on Shoes and footwear is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
| Code | Description (as in the tariff) |
|---|---|
640312 | Ski-boots, cross-country ski footwear and snowboard boots |
64031200 | Ski-boots, cross-country ski footwear and snowboard boots |
640319 | Other |
64031910 | With outer soles of leather |
64031920 | With outer soles of rubber |
64031990 | Other |
640320 | Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe |
64032011 | For men |
64032012 | For women |
64032013 | For children |
64032019 | Other |
64032021 | For men |
64032022 | For women |
64032023 | For children |
64032029 | Others |
64032030 | Of leather soles with embroidered uppers |
64032040 | Kolapuri chappals and similar footwear |
64032090 | Other |
64033000 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap |
640340 | Other footwear, incorporating a protective metal toe-cap |
64034000 | Other footwear, incorporating a protective metal toe-cap |
640351 | Covering the ankle |
64035111 | For men |
64035112 | For women |
64035113 | For children |
64035119 | Other |
64035190 | Other |
640359 | Other |
64035910 | For men |
64035920 | For women |
64035930 | For children |
64035990 | Other |
640391 | Covering the ankle |
64039110 | Leather boots and other footwear with rubber sole |
64039120 | Leather footwear with plastic and synthetic sole |
64039190 | Other |
640399 | Other |
64039910 | Leather sandals with rubber sole |
64039920 | Leather sandals with plastic or synthetic sole |
64039990 | Other |
6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
| Code | Description (as in the tariff) |
|---|---|
640411 | Sports footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like |
64041110 | Of rubber sole with canvas upper |
64041120 | Of rubber sole with leather cloth uppers |
64041190 | Other |
640419 | Other |
64041910 | Of rubber sole with canvas upper |
64041920 | Of rubber sole with leather cloth uppers |
64041990 | Other |
640420 | Footwear with outer soles of leather or composition leather |
64042000 | Footwear with outer soles of leather or composition leather |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Chappals and slippers (Sandals)
6402 - Shirts
6105 - Blankets
6301 - Umbrellas
6601 - Mattresses (Gadda)
9404 - Gold
7108 - Silver
7106 - Diamonds
7102 - Jewellery
7113 - Steel utensils
7323 - Furniture
9401 - Chairs
9401
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
