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.
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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.
Footwear HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section Field | Section Value |
|---|---|
| Section No | 12 |
| Section Title | Guide to HSN Section 12 |
| Section Description | FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF, PREPARED FEATHERS AND ARTICLES MADE THEEWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR |
Section Field
Section Value
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Chapter Classification
| Chapter Field | Chapter Value |
|---|---|
| Chapter No | 64 |
| Chapter Title | Footwear, Gaiters & Parts |
| Chapter Description | Footwear, gaiters and the like; parts of such articles |
Chapter Field
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4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 64011010 | Waterproof Footwear with Rubber Metal Toe-Cap | 12% |
| 64011090 | Waterproof Footwear with Metal Toe-Cap | 12% |
| 64019110 | Other Waterproof Footwear (Knee-covering) | 18% |
| 64019190 | Rubber Footwear with Metal Toe-Cap | 18% |
| 64019210 | Rubber Footwear Covering Ankle (Not Knee) | 12% |
| 64019290 | Other Footwear Covering Ankle (Not Knee) | 12% |
| 64019910 | Waterproof Footwear Covering Knee or Higher | 12% |
| 64019990 | Other Waterproof Footwear Covering Knee or Higher | 12% |
| 64021210 | Leather Footwear with Outer Sole Rubber/Plastic | 12% |
| 64021290 | Leather Footwear with Other Outer Soles | 12% |
| 64021910 | Leather Footwear Uppers of Rubber or Plastics | 12% |
| 64021990 | Other Leather Footwear Uppers | 12% |
| 64022010 | Rubber or Plastic Footwear Uppers | 12% |
| 64022090 | Other Footwear Uppers of Non-Leather Materials | 12% |
| 64023010 | Other Footwear with Metal Toe-Cap | 18% |
| 64023090 | Wooden Base Footwear (No Insole/Toe-cap) | 18% |
| 64029110 | Footwear Components of Rubber or Plastics | 12% |
| 64029190 | Other Footwear Parts and Accessories | 12% |
| 64029910 | Parts of Footwear in Rubber or Plastics | 12% |
| 64029990 | Other footwear | 12% |
| 64031200 | Leather Footwear with Outer Soles of Leather | 12% |
| 64031910 | Leather Footwear with Outer Soles of Rubber/Plastic | 12% |
| 64031920 | Leather Footwear with Outer Soles of Other Materials | 12% |
| 64031990 | Other Leather Footwear | 12% |
| 64032011 | Footwear: Rubber Sole Textile Upper | 12% |
| 64032012 | Footwear: Rubber Sole Cambric or Duck Textile Upper | 12% |
| 64032013 | Footwear: Rubber Sole Synthetic Textile Upper | 12% |
| 64032019 | Footwear: Rubber Sole Other Textile Upper | 12% |
| 64032021 | Footwear: Outer Sole Other Material Textile Upper | 12% |
| 64032022 | Footwear: Outer Sole Other Material Cambric/Duck Upper | 12% |
| 64032023 | Footwear: Outer Sole Other Material Synthetic Textile Upper | 12% |
| 64032029 | Footwear: Outer Sole Other Material Other Textile Upper | 12% |
| 64032030 | Footwear: Outer Sole Leather Upper | 12% |
| 64032040 | Footwear: Outer Sole Rubber/Plastic Upper | 12% |
| 64032090 | Footwear: Outer Sole Other Material Upper | 12% |
| 64033000 | Furskin Headgear | 18% |
| 64034000 | Footwear: Outer Sole Leather Upper with Leather Components | 12% |
| 64035111 | Footwear: Rubber Outer Sole with Textile Upper | 12% |
| 64035112 | Footwear: Rubber Outer Sole with Synthetic Textile Upper | 12% |
| 64035113 | Footwear: Rubber Outer Sole with Other Textile Upper | 12% |
| 64035119 | Footwear: Rubber Outer Sole with Other Textile Upper | 12% |
| 64035190 | Footwear: Other Outer Sole Combinations with Textile Upper | 12% |
| 64035910 | Men's Footwear with Leather Soles | 12% |
| 64035920 | Women's Footwear with Leather Soles | 12% |
| 64035930 | Children's Footwear with Leather Soles | 12% |
| 64035990 | Other Leather Sole Footwear | 12% |
| 64039110 | Leather Boots & Footwear Covering Ankle | 12% |
| 64039120 | Leather Footwear Covering Ankle with Synthetic Soles | 12% |
| 64039190 | Other Footwear Covering Ankle | 12% |
| 64039910 | Leather Sandals with Rubber Sole | 12% |
| 64039920 | Leather Sandals with Plastic or Synthetic Soles | 12% |
| 64039990 | Other Footwear – Leather Sole Variants | 12% |
| 64041110 | Leather Footwear with Rubber Outer Soles | 12% |
| 64041120 | Leather Footwear with Synthetic Outer Soles | 12% |
| 64041190 | Other Leather Footwear with Diverse Outer Soles | 12% |
| 64041910 | Leather Footwear with Outer Soles of Rubber or Plastic | 12% |
| 64041920 | Leather Footwear with Outer Soles of Other Materials | 12% |
| 64041990 | Leather Footwear with Various Outer Sole Types | 12% |
| 64042000 | Other Footwear with Outer Soles Made of Leather | 12% |
| 64051000 | Textile Curtains and Interior Blinds | 12% |
| 64052000 | Other Textile Curtains and Blinds | 12% |
| 64059000 | Other Textile Goods Including Curtains and Blinds | 12% |
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* GST rates may vary based on the latest GST notifications
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.
