New GST on Footwear in India: Price-Based Slabs
- The new GST rate on footwear is 5% for pairs with a sale value up to ₹2,500 and 18% for pairs above ₹2,500.
- 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.
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.
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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 New GST Slabs on Footwear
Footwear continues to be taxed on a price basis per pair under the updated GST schedule:
| Footwear Price / Category | New GST Rate |
|---|---|
| Sale value up to ₹2,500 per pair | 5% |
| Sale value above ₹2,500 per pair | 18% |
| Footwear parts such as soles, heels and uppers | 18% |
Footwear Price / Category
New GST Rate
Footwear Price / Category
New GST Rate
Footwear Price / Category
New GST Rate
HSN Codes for Footwear – New GST Rate
Footwear falls under HSN Chapter 64. Indicative mapping is given below:
| Footwear Type | HSN Code | GST Rate (By Price) |
|---|---|---|
| Leather shoes and boots | 6403 | 5% (≤ ₹2,500) / 18% (> ₹2,500) |
| Rubber / plastic footwear | 6401 / 6402 | 5% (≤ ₹2,500) / 18% (> ₹2,500) |
| Sports footwear / sneakers | 6402 / 6403 / 6404, as applicable | 5% (≤ ₹2,500) / 18% (> ₹2,500) |
| Footwear parts such as soles, heels and uppers | 6406 | 18% |
Footwear Type
HSN Code
GST Rate (By Price)
Footwear Type
HSN Code
GST Rate (By Price)
Footwear Type
HSN Code
GST Rate (By Price)
Footwear Type
HSN Code
GST Rate (By Price)
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Price-Based Old GST Slabs on Footwear
(Old GST Rates – Applicable Until 21st September)
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% |
Footwear Price (per pair)
GST Rate
Footwear Price (per pair)
GST Rate
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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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% |
Footwear Type
HSN Code
GST Rate (Based on Price)
Footwear Type
HSN Code
GST Rate (Based on Price)
Footwear Type
HSN Code
GST Rate (Based on Price)
Footwear Type
HSN Code
GST Rate (Based on Price)
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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 has a role in what you pay at checkout.
