GST Rate on Footwear: 18%

HSN 6403 · 9% CGST + 9% SGST intra-state, or 18% IGST interstate.

Footwear GST is value-banded: pairs priced up to ₹1,000 attract 12%, and above that 18%. Leather shoes, sports shoes, and chappals all follow the band rather than the material.

Worked example at 18%

Taxable value: ₹10,000
CGST (9%): ₹900.00
SGST (9%): ₹900.00
Invoice total: ₹11,800.00

Interstate, the same sale shows a single IGST line of ₹1,800.00. Try your own numbers in the GST calculator.

Classification

Footwear is classified under HSN 6403 — see the full classification page for the official description, parent and related codes, and digit-length rules. Rates follow GST Council notifications and can change; the rate shown here is the one typically associated with this classification.

Also at 18% GST

Accounting & Bookkeeping SAC 998222 Advertising Services SAC 998361 Biscuits HSN 190531 Ceramic & Vitrified Tiles HSN 690721 Chocolate HSN 1806 Commercial Rent SAC 997212 Cosmetics HSN 330499 Courier Services SAC 996811

Frequently asked questions

The band applies to the sale value per pair. Discounted sales that bring a pair under the threshold take the lower rate on the actual transaction value.

For a sale within one state, the 18% splits equally into 9% CGST and 9% SGST. For an interstate sale it is charged as a single 18% IGST — the total tax is the same either way.

HSN code 6403. The code appears on every invoice line and flows into the GSTR-1 summary and e-way bills.

Related tools & guides

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