---
title: "New GST on Footwear 2026: 5% / 18% Rate on Shoes, Sandals & All"
description: "New GST rate on footwear in 2026 is 5% up to Rs.1,000 and 18% on premium footwear. Get GST-ready with Busy and apply the correct rate on every invoice."
canonical: "https://busy.in/gst-rates/footwear/"
author: "Madan Murari"
published: "2025-05-16T05:12:30.000Z"
category: "GST Rates"
---

-   The **footwear GST rate** is **5% for pairs with a sale value up to ₹2,500** and **18% for pairs above ₹2,500** under the revised GST structure.
-   Footwear parts such as soles, heels and other components under HSN 6406 generally attract **18% GST**.
-   Previously, footwear priced up to ₹1,000 attracted **12% GST**, while footwear above ₹1,000 attracted **18% GST**.
-   The price-based GST slabs apply across footwear categories such as leather shoes, rubber footwear, sandals and sports shoes.
-   Footwear businesses must use the correct HSN classification and comply with GST registration requirements where applicable.

# New GST on Footwear in India: Price-Based Slabs

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.

## **New GST Rate on Footwear in India**

The Government of India revised GST rates on footwear effective from **22 September 2025**. Footwear with a sale value of up to **₹2,500 per pair attracts 5% GST**, while footwear with a sale value above **₹2,500 per pair attracts 18% GST**.

**Note:** Under the revised GST structure, footwear up to ₹2,500 per pair is taxed at 5%, while footwear above ₹2,500 per pair continues to attract 18%. Footwear parts such as soles, heels and uppers generally attract 18% GST.

## **Price-Based GST Slabs on Footwear**

Footwear continues to be taxed based on the sale value per pair. The revised GST structure has increased the threshold for the lower tax slab from ₹1,000 to ₹2,500 per pair.

| Footwear Price / Category | New GST Rate (After 22 Sep 2025) | Old GST Rate (Before 22 Sep 2025) |
| --- | --- | --- |
| Sale value up to ₹2,500 per pair | **5%** | 12% (up to ₹1,000 per pair) |
| Sale value above ₹2,500 per pair | **18%** | 18% (above ₹1,000 per pair) |
| Footwear parts such as soles, heels and uppers | **18%** | 18% |

## **Footwear HSN Code and GST Rate**

Footwear is classified under **HSN Chapter 64**. The **shoes GST rate** depends on the sale value per pair and applicable product classification.

| Footwear Type | HSN Code | New GST Rate (After 22 Sep 2025) | Old GST Rate (Before 22 Sep 2025) |
| --- | --- | --- | --- |
| Leather shoes and boots | 6403 | **5% (≤ ₹2,500) / 18% (> ₹2,500)** | **12% (≤ ₹1,000) / 18% (> ₹1,000)** |
| Rubber / plastic footwear | 6401 / 6402 | **5% (≤ ₹2,500) / 18% (> ₹2,500)** | **12% (≤ ₹1,000) / 18% (> ₹1,000)** |
| Sports footwear / sneakers | 6402 / 6403 / 6404, as applicable | **5% (≤ ₹2,500) / 18% (> ₹2,500)** | **12% (≤ ₹1,000) / 18% (> ₹1,000)** |
| Footwear parts such as soles, heels and uppers | 6406 | **18%** | **18%** |

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## **GST on Shoes Above ₹2,500**

-   Footwear with a sale value above **₹2,500 per pair attracts 18% GST**.
-   This applies across footwear categories such as sports shoes, leather shoes, sandals and designer footwear, subject to classification.

### **Example:**

-   Sale Value: ₹3,000
-   GST @18%: ₹540
-   Total Price: ₹3,540

## **GST on Budget Footwear (₹2,500 and Below)**

If the sale value is **₹2,500 or less per pair, GST is charged at 5%**. This applies to affordable footwear such as basic shoes, slippers and sandals, subject to the applicable HSN classification.

This lower rate supports:

-   Low-cost footwear manufacturers
-   Footwear retailers in rural and semi-urban areas
-   Buyers looking for basic, everyday footwear

## **HSN Codes for Footwear**

Footwear falls under Chapter 64 of the HSN (Harmonized System of Nomenclature). Here’s the breakdown:

| Footwear Type | HSN Code | GST Rate (Based on Price) |
| --- | --- | --- |
| Leather shoes, boots | 6403 | **5% (≤ ₹2,500) / 18% (> ₹2,500)** |
| Rubber or plastic footwear | 6401 / 6402 | **5% (≤ ₹2,500) / 18% (> ₹2,500)** |
| Sports footwear | 6402 / 6403 / 6404, as applicable | **5% (≤ ₹2,500) / 18% (> ₹2,500)** |
| Footwear parts (soles, heels, uppers) | 6406 | **18%** |

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## **GST for Footwear Retailers and Manufacturers**

-   Register under GST if turnover exceeds the applicable registration threshold
-   Charge **5% GST for footwear up to ₹2,500 per pair and 18% for footwear above ₹2,500 per pair**
-   Use correct HSN codes on invoices
-   File GST returns monthly or quarterly, as applicable
-   Claim Input Tax Credit on eligible raw materials such as leather, soles and packaging, subject to GST rules

## Conclusion

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**](https://busy.in/gst-rates/)  has a role in what you pay at checkout.

## About the author

**Madan Murari**

Hi there! I’m a Chartered Accountant with over 20 years of experience in financial accounting and a passion for writing. I enjoy simplifying complex topics like GST and income tax, believing that learning should be a lifelong journey. I'm here to share insights and make financial matters easier for everyone!

## Frequently asked questions

### What is the GST on shoes and footwear in India?

The **gst on shoes in india** and footwear depends on the sale value per pair. Footwear with a sale value of up to **₹2,500 per pair attracts 5% GST**, while footwear priced above **₹2,500 per pair attracts 18% GST**.

### What is the GST for shoes if the sale value is ₹950 per pair?

The **shoes GST rate** will be **5%**, as footwear with a sale value up to **₹2,500 per pair** falls under the lower GST slab.

### Is there flat GST on all shoes above ₹2,500?

Footwear with a sale value above **₹2,500 per pair generally attracts 18% GST**. The applicable rate also depends on the product classification and HSN code.

### Can footwear manufacturers claim Input Tax Credit?

Yes, on GST paid for raw materials and services related to production or sales.

### Are kids' shoes taxed differently?

No. There's no separate GST slab for children's footwear. Tax is based only on price per pair.

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