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.
Safety Shoes HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| 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 THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR |
| Chapter | |
|---|---|
| Chapter No | 64 |
| Chapter Title | Footwear, Gaiters & Parts |
| Chapter Description | Footwear, gaiters and the like; parts of such articles |
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% |
* GST rates may vary based on the latest GST notifications and amendments
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.