Safety Shoes HSN Code for GST Filing
Safety shoes are mandatory in many factories, warehouses and construction sites to protect workers from injury. Using the correct safety shoes HSN code and GST rate ensures that businesses can claim input tax credit on these essential protective items without any dispute.
What is the HSN Code for Leather and Industrial Safety Shoes?
Safety footwear is generally classified under chapter 64 which covers footwear and similar products. Industrial safety shoes with protective toe caps or other safety features usually fall under the heading for footwear with outer soles of rubber, plastics or leather.
Leather safety shoes, gumboots and other industrial protective footwear are grouped under specific headings within this chapter. The exact code can vary based on material of the upper, sole and the presence of protective features such as steel toe caps.
| HSN Code | Product name | Product description | GST rate |
|---|---|---|---|
| 6404 | Industrial safety shoes | Protective footwear with safety toe cap used in factories and construction sites | 18% |
| 6403 | Leather safety shoes | Leather upper safety footwear with protective sole and toe | 18% |
| 6401 | Rubber safety boots | Waterproof rubber or plastic safety boots used in heavy duty work | 18% |
How Does GST Apply to Different Types of Safety Shoes?
Most standard safety shoes and industrial protective footwear attract GST at 18%. This rate generally applies to leather safety shoes, rubber safety boots and other protective footwear supplied for industrial use.
In some cases where footwear is supplied at a very low value for general use, a lower GST rate may be notified. However, high quality industrial safety shoes typically fall under the standard rate, so businesses should check the current notifications before claiming any concession.
Why Are Leather Safety Shoes Classified Differently Under HSN Code?
Within chapter 64, footwear is classified based on the material of the upper, type of sole and use. Leather safety shoes therefore fall under a different heading than plastic or rubber gumboots even though both are used for protection.
Correct classification is important because it ensures that the description on the invoice matches the tariff description. This reduces the risk of disputes during departmental verification or while claiming input tax credit.
How to Classify Safety Shoes Correctly for GST Filing?
To classify safety shoes correctly, start by checking the product specification. Identify the material of the upper, sole and whether the footwear has protective toe caps or other safety features.
Then match these details with chapter 64 headings to select the closest HSN code. Store this code in your item master so that every purchase and sales invoice uses the same classification and GST rate.
Conclusion
Safety shoes are an important protective item and usually fall under chapter 64 of the HSN system with GST levied at 18%. Differentiating between leather, rubber and other types of safety footwear helps in choosing the right HSN code. Accurate classification allows businesses to support worker safety while keeping their GST records clean and compliant.
I am a Chartered Accountant with more than five years of experience in the accounting field. My areas of expertise include GST, income tax, and audits. I am passionate about sharing knowledge through blogs and articles, as I believe that learning is a lifelong journey. My goal is to provide valuable insights and simplify financial matters for individuals and business owners alike.
Frequently Asked Questions
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What is the HSN code for safety shoes?
Industrial safety shoes are generally classified under chapter 64, with many products falling under headings such as 6404 or 6403 depending on material and design. You should confirm the exact code from product specifications and tariff descriptions.
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How are leather and industrial safety shoes classified under GST?
Leather safety shoes usually fall under headings meant for leather upper footwear, while other industrial safety shoes may fall under headings for rubber or plastic footwear. All of these are grouped in chapter 64 for GST purposes.
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What is the GST rate for safety shoes?
Most industrial safety shoes attract GST at 18%. Any concessional treatment would depend on specific notifications and conditions like sale value per pair.
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Are safety shoes classified differently based on material type?
Yes, classification within chapter 64 depends strongly on the material of the upper and sole. Leather, rubber and plastic safety shoes can therefore use different HSN codes even if their use is similar.
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How do I ensure the correct HSN code for safety shoes in GST returns?
Fix the correct HSN code in the item master based on material and product description, and verify that purchase and sales invoices use the same code. This way the correct information flows automatically to your GST returns.