HSN Code for Footwear & GST Rate

HSN and SAC codes for footwear with the GST rate after GST 2.0 — last checked 29 October 2026.

Footwear: HSN codes and GST rates

HSN codes and GST rates for footwear after 22 September 2025
HSN / SAC	Description	GST
6401	Waterproof footwear with rubber or plastic soles and uppers 5% when the sale value is up to Rs 2,500 a pair, 18% above Rs 2,500	5% or 18% by price
6402	Other footwear with rubber or plastic soles and uppers (slippers, sandals) 5% when the sale value is up to Rs 2,500 a pair, 18% above Rs 2,500	5% or 18% by price
6403	Footwear with leather uppers 5% when the sale value is up to Rs 2,500 a pair, 18% above Rs 2,500	5% or 18% by price
6404	Footwear with textile uppers (sports shoes, canvas shoes) 5% when the sale value is up to Rs 2,500 a pair, 18% above Rs 2,500	5% or 18% by price
6405	Other footwear 5% when the sale value is up to Rs 2,500 a pair, 18% above Rs 2,500	5% or 18% by price
6406	Parts of footwear, insoles, heel cushions	18%

Calculate GST at 18% Search all HSN codes

GST on footwear after GST 2.0

Shoes, sandals and slippers fall under HSN 6401 to 6405, sorted by the material of the sole and upper. Every pair is 5% when its sale value is up to Rs 2,500 and 18% above that. Insoles and other footwear parts under 6406 are always 18%.

Before you set the rate in your billing software, match the code to the item exactly: the first four digits name the heading, and the six- or eight-digit line decides the rate where a heading is split. When your supplier invoice shows a longer code, use that one.

Billing footwear correctly

Print the HSN or SAC code on every line (4 digits up to ₹5 crore turnover, 6 digits above).
Charge CGST + SGST inside your state and IGST for other states — the free GST invoice generator does this from the place of supply.
For a price that includes GST, take the tax out by subtraction with the GST calculator.
Check every B2B buyer's GST number with the GSTIN checker.

Sources: CBIC GST rate notifications — Notification No. 9/2025-Central Tax (Rate) (goods, as amended), 10/2025-Central Tax (Rate) (nil-rated goods) and 11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) (services), effective 22 September 2025, published on cbic-gst.gov.in; GST Council FAQs on the 56th meeting. Last checked: 29 October 2026. Rates depend on the exact tariff line and description; confirm borderline items with your CA. This list is a guide, not legal advice.

HSN codes for other products

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HSN code for footwear — FAQ

What is the HSN code for footwear?

The common HSN or SAC codes for footwear are: 6401 for waterproof footwear with rubber or plastic soles and uppers (5% or 18% by price); 6402 for other footwear with rubber or plastic soles and uppers (slippers, sandals) (5% or 18% by price); 6403 for footwear with leather uppers (5% or 18% by price); 6404 for footwear with textile uppers (sports shoes, canvas shoes) (5% or 18% by price). Use the code printed on your supplier invoice where it is more specific, and see the full table on this page for related items and notes.

What is the GST rate on footwear after GST 2.0?

Under the GST 2.0 rates in force since 22 September 2025, footwear items on this page are taxed at 5% or 18% depending on the exact item. The table shows the rate against each HSN code, with a note where it matters.

Is GST on footwear per pair or per bill?

Per pair. The Rs 2,500 test applies to the value of each pair, not the total bill, so one bill can carry both 5% and 18% lines.

How many digits of the HSN code should I print on the bill?

With an aggregate turnover up to ₹5 crore, print at least 4 digits on B2B tax invoices (optional on B2C). Above ₹5 crore, print 6 digits on all tax invoices. Printing the full 8-digit code from your supplier invoice is always allowed and avoids confusion in split headings.

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