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Footwear is a daily necessity for some and a fashion statement for others. But whether you’re buying budget flip-flops or branded sneakers, GST affects the final price. This guide explains the gst on footwear, how pricing impacts tax rates, and what both buyers and retailers need to know.
Footwear is taxed differently under GST based on its price per pair. The GST council has fixed two slabs:
| Footwear Price (per pair) | GST Rate |
|---|---|
| Up to ₹1,000 | 12% |
| Above ₹1,000 | 18% |
So, the gst for shoes varies directly with price. The moment a pair crosses the ₹1,000 mark, it moves into the higher 18% GST bracket.
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Example:
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If the retail price is ₹1,000 or less per pair, GST is charged at 12%, making affordable shoes and slippers slightly more wallet-friendly. This rate is intended to support:
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Footwear falls under Chapter 64 of the HSN (Harmonized System of Nomenclature) code. Here’s the breakdown:
| Footwear Type | HSN Code | GST Rate (based on price) |
|---|---|---|
| Leather shoes, boots | 6403 | 12% / 18% |
| Rubber or plastic footwear | 6401 / 6402 | 12% / 18% |
| Sports footwear | 6404 | 12% / 18% |
| Footwear parts (soles, heels) | 6406 | 18% (flat) |
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Understanding the gst on footwear helps customers shop smart and helps retailers price their products correctly. Whether you’re in the market for a budget pair or premium kicks, GST has a role in what you pay at checkout.
BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.