Footwear HSN Code: Classification for Women, Men and Sports Footwear
Footwear covers sandals, shoes, slippers and many other products used by men, women and children. Different kinds of footwear use different materials like leather, rubber, plastic and textiles. Under GST, all these items are grouped under the footwear chapter, but the exact footwear HSN code depends on the material, design and sale price of the product.
Correct footwear HSN coding helps traders, manufacturers and retailers charge the right GST rate on every invoice. It also ensures that customers are not overcharged and that input tax credit can be claimed smoothly by registered businesses.
What is the HSN Code for Footwear?
Footwear is mainly classified under chapter 64 of the HSN. Leather footwear generally falls under codes starting with 6403, rubber and plastic footwear under codes like 6401 and 6402 and textile upper footwear under 6404. Sports shoes are also covered in this chapter but may have a separate line based on their design and use.
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 6401 | Waterproof footwear with outer sole and upper of rubber or plastic | Gumboots and safety footwear for wet conditions | 18% |
| 6402 | Other footwear with outer sole and upper of rubber or plastic | Casual slippers and sandals made of rubber or plastic | 5% or 18% depending on sale price |
| 6403 | Footwear with outer sole of rubber, plastic or leather and upper of leather | Formal leather shoes for men and women | 5% or 18% depending on sale price |
| 6404 | Footwear with outer sole of rubber, plastic or leather and upper of textile materials | Sports shoes and canvas shoes | 5% or 18% depending on sale price |
How Women and Men Footwear are Classified under HSN Code?
The HSN code for footwear does not change only because the product is for women or for men. Instead, classification is based on the material of the upper and sole, and on the purpose of the footwear. For example, a leather formal shoe for men and a leather formal shoe for women will both come under the same leather footwear code.
The sale value of a pair of footwear also affects the GST rate. For pairs sold up to a certain value limit, a lower GST rate is applied. Pairs above that value attract the standard rate of eighteen percent. Businesses should keep separate records for different price segments so that GST is calculated correctly.
HSN Code for Sports Footwear and Its Classification
Sports shoes are designed for running, training and other physical activities. They often have textile uppers and cushioned soles. Such footwear is normally classified under code 6404 which covers footwear with textile uppers. If the sports shoe has a leather upper, it may fall under the leather footwear heading instead.
Special safety sports shoes used for industrial work and fitted with protective toe caps are treated as safety footwear. In that case, they may fall under a more specific line which should be checked in the detailed HSN schedule. However, for day to day trade most sports shoes fall under the general sports footwear code.
GST and Footwear Products
Under the current structure, footwear attracts a lower GST rate for pairs sold up to a notified price per pair, and the standard eighteen percent rate for pairs above that value. This rule applies across leather, rubber, plastic and textile footwear. The aim is to keep basic footwear affordable while applying the standard rate on premium products.
Input tax credit is available on GST paid on raw materials and services used to manufacture or trade in footwear. To enjoy full credit without disputes, every invoice should show the correct footwear HSN code, the sale price and the applicable rate clearly.
As a Chartered Accountant with over 12 years of experience, I am not only skilled in my profession but also passionate about writing. I specialize in producing insightful content on topics like GST, accounts payable, and income tax, confidently delivering valuable information that engages and informs my audience.
Frequently Asked Questions
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Does men's footwear have a different HSN code from women's footwear?
No. HSN codes for footwear are based on material and design, not on whether the product is for men or women. Leather shoes for men and women normally come under the same HSN line.
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What is the HSN code for rubber slippers and sandals?
Rubber slippers and simple rubber sandals usually fall under code 6402 which covers footwear with outer sole and upper of rubber or plastic.
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How are sports shoes classified for GST?
Sports shoes often have textile uppers and are classified under code 6404. If the upper is leather, they may be classified under the leather footwear code 6403.
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What GST rate applies to footwear?
Footwear up to a notified sale value per pair is taxed at a lower rate of five percent, while pairs above that value attract GST at eighteen percent. The exact value limit should be checked in the latest notifications.
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Why is correct footwear HSN classification important?
Correct classification helps charge the correct GST rate, claim input tax credit smoothly and avoid disputes during audits or departmental checks.