Shoes HSN Code: Understanding HSN Classifications for Shoes
Shoes are used every day by workers, students, sport players and office staff. They include leather shoes, sports shoes, safety shoes and many other types sold in the market.
To use the shoes HSN code correctly and charge GST without mistakes, traders, brand owners and footwear manufacturers need to know how different types of shoes are classified under HSN and which GST rates usually apply after the changes from 22 September 2025.
What Is the Shoes HSN Code?
Under GST, shoes and other footwear are classified in the chapter that covers footwear, gaiters and similar products. This chapter groups shoes mainly on the basis of material such as leather, rubber, plastic or textile and on whether the upper or sole is made of that material.
There is no single HSN code for all shoes. Leather shoes, rubber or plastic shoes, textile shoes and safety footwear follow different headings within the footwear chapter. Many dress shoes and sports shoes with rubber soles and leather or synthetic uppers are covered in one group of headings, while all rubber or all plastic footwear are covered in another heading.
For easy billing, most businesses pick a few main footwear HSN families for leather shoes, sports shoes, safety shoes and simple plastic slippers and then manage size, colour and brand using their own item codes under those HSN families.
Key Shoes HSN Codes and GST Rates after 22 September 2025
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 6403 | Footwear with uppers of leather | Formal leather shoes, office shoes and leather safety shoes | 18% |
| 6404 | Footwear with uppers of textile materials | Sports shoes, running shoes and canvas shoes | 18% |
| 6401 | Waterproof footwear with outer soles and uppers of rubber or plastics | Gum boots and waterproof safety footwear | 18% |
| 6402 | Other footwear with outer soles and uppers of rubber or plastics | Plastic sandals, slippers and casual footwear | 18% |
| 6405 | Other footwear including footwear with leather or composition leather soles | Simple footwear not covered more specifically above | 18% |
HSN Code for Safety Shoes, Sports Shoes, and Leather Shoes
Leather shoes used as office shoes or dress shoes are usually classified under the leather upper footwear heading. This heading also covers many leather safety shoes that have protective toes or soles but still have leather uppers.
Sports shoes, running shoes, football shoes and many canvas shoes with textile uppers are generally classified under the textile upper footwear heading. The sole is often made of rubber or plastic but the upper material decides the heading.
Safety shoes that are made fully of rubber or plastic and are waterproof are commonly placed under the waterproof footwear heading. Other safety shoes that combine protective toes with leather or textile uppers follow the same headings as normal leather or sports shoes but are described as safety footwear in the item master and invoices.
In practice, footwear traders and manufacturers map leather shoes to one HSN family, sports shoes to another and all rubber or plastic footwear to another heading. This keeps classification simple while still following the structure of the footwear chapter.
GST on Shoes and HSN Code Classification
Under the three slab GST structure that applies from 22 September 2025, most footwear is treated as a standard consumer good. It generally falls in the 18% GST slab under its footwear HSN codes. Any special relief for low value footwear is given only through specific notifications.
This means that leather shoes, sports shoes, many safety shoes and plastic footwear usually attract 18% GST on their sale value. For lower priced footwear where a concessional rate is notified, the rate can be lower. In such cases the rate may vary depending on specific notifications and conditions such as sale price per pair.
For billing, footwear businesses map each shoe item in their accounting software to the correct footwear HSN family, such as leather shoes, sports shoes or plastic footwear. They then set the GST rate according to the latest rate for that category, most often 18%. Invoices show the footwear HSN code, description, size, quantity and GST clearly for the buyer.
When manufacturers, brand owners and large retailers file GST returns, they report outward supplies HSN wise. Correct use of the shoes HSN code helps match sales with purchase data and e way bills and allows business buyers such as dealers, institutional buyers and safety equipment users to claim input tax credit without difficulty.
Conclusion
The shoes HSN code system places leather shoes, sports and textile shoes, waterproof safety footwear and rubber or plastic footwear in different headings within the footwear chapter. The material of the upper and sole and the use as normal or safety footwear decide the correct heading.
Since shoes are regular consumer and safety goods, they are usually taxed at 18% under their footwear HSN codes after the changes from 22 September 2025, except where a special concessional rate is notified for low value footwear. When traders and manufacturers link every shoe style to the correct HSN family and apply the right GST rate in invoices and returns, they keep billing accurate and reduce the risk of GST classification disputes and penalties.
I’m CA Chintan Rathod, a Chartered Accountant based in Nagpur with over 4 years of experience. I specialise in Taxation, helping individuals and businesses plan and file their taxes accurately while staying compliant with the latest regulations. My approach is focused on practical, easy-to-understand guidance so clients can make better financial decisions with confidence.
Frequently Asked Questions
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What is the HSN code for shoes in India?
There is no single HSN code for all shoes. Leather shoes, sports and textile shoes, rubber and plastic footwear and safety shoes fall under different headings in the footwear chapter. Businesses choose the closest heading based on the upper and sole material and the type of footwear.
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What is the GST rate for shoes under HSN code?
Most shoes such as leather shoes, sports shoes and safety shoes are taxed at 18% under their footwear HSN codes in the three slab GST structure that operates from 22 September 2025. Concessional rates, if any, apply only to specific low value footwear as per notifications.
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Are safety shoes and sports shoes classified under the same HSN code?
Safety shoes and sports shoes can share the same HSN family if their uppers are made of the same material. For example, leather safety shoes and leather office shoes both fall under the leather upper footwear heading, while textile sports shoes and many non safety textile shoes fall under the textile upper footwear heading.
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How does the GST rate apply to leather shoes?
Leather shoes, including many formal shoes and leather safety shoes, are generally classified under the leather upper footwear heading and attract 18% GST on their sale value, unless a specific notification offers a concessional rate for a certain price range or category.
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How do manufacturers use the shoes HSN code for GST filing?
Manufacturers map each shoe model to the correct footwear HSN code in their item master and set the GST rate for that code. During GST return filing they report sales HSN wise so that dealers and institutional buyers can claim input tax credit smoothly and the tax department can verify turnover and tax by HSN.