GST Rate for Footwear - Updated 2026 Slab & HSN Details

Understanding Footwear Taxation in India

In India, the taxation of footwear is governed by the Goods and Services Tax (GST) regime, which came into effect on July 1, 2017. The GST rate for footwear is 18% for most types of footwear, with some exceptions. To understand the taxation of footwear, it is essential to know the HSN code and the GST rate applicable to different types of footwear.

The HSN code for footwear is 6401 to 6405, and the GST rate is 18% for most types of footwear. However, there are some exceptions, such as footwear with a retail sale price not exceeding ₹1,000 per pair, which is exempt from GST.

GST Rate and HSN Code for Footwear

HSN Code	Description	GST Rate (%)	Effective Date
6401	Waterproof footwear with outer soles and uppers of rubber or plastics	18	July 1, 2017
6402	Other footwear with outer soles and uppers of rubber or plastics	18	July 1, 2017
6403	Footwear with outer soles of rubber or plastics and uppers of leather	18	July 1, 2017
6404	Footwear with outer soles of rubber or plastics and uppers of textile materials	18	July 1, 2017
6405	Other footwear	18	July 1, 2017

Taxation of Footwear in India: A Detailed Breakdown

The taxation of footwear in India is based on the composition of the footwear, with different GST rates applicable to different types of footwear. The GST rate for footwear is 18% for most types of footwear, with some exceptions.

The GST rate for footwear can be calculated using the following formula:

GST Amount = (Base Price x GST Rate) / 100

For example, if the base price of a pair of footwear is ₹1,000, the GST amount would be:

GST Amount = (₹1,000 x 18) / 100 = ₹180

The total price of the footwear would be the base price plus the GST amount, which would be ₹1,180.

Calculator Widget

To calculate the GST amount for footwear, you can use the following calculator widget:

18% Calculate GST

const basePriceInput = document.getElementById('base-price'); const gstRateSelect = document.getElementById('gst-rate'); const calculateGstButton = document.getElementById('calculate-gst'); const gstAmountParagraph = document.getElementById('gst-amount'); calculateGstButton.addEventListener('click', () => { const basePrice = parseFloat(basePriceInput.value); const gstRate = parseFloat(gstRateSelect.value); const gstAmount = (basePrice * gstRate) / 100; gstAmountParagraph.textContent = `GST Amount: ₹${gstAmount.toFixed(2)}`; });

Comparison with Pre-GST Tax Regime

Before the introduction of the GST regime, the taxation of footwear in India was governed by the central excise duty and the value-added tax (VAT). The central excise duty was levied on the manufacture of footwear, while the VAT was levied on the sale of footwear.

The pre-GST tax regime had a complex tax structure, with multiple tax rates and exemptions applicable to different types of footwear. The GST regime has simplified the tax structure, with a single GST rate applicable to most types of footwear.

The following table compares the pre-GST tax regime with the GST regime:

Tax Regime	Tax Rate (%)	Exemptions
Pre-GST	12.5% (central excise duty) + 12.5% (VAT)	Footwear with a retail sale price not exceeding ₹250 per pair
GST	18%	Footwear with a retail sale price not exceeding ₹1,000 per pair

Frequently Asked Questions

The following are some frequently asked questions regarding the taxation of footwear in India:

• What is the GST rate for footwear in India?
• The GST rate for footwear in India is 18% for most types of footwear, with some exceptions.
• What is the HSN code for footwear?
• The HSN code for footwear is 6401 to 6405.
• How is the GST amount calculated for footwear?
• The GST amount is calculated using the formula: GST Amount = (Base Price x GST Rate) / 100
• What are the exemptions applicable to footwear?
• Footwear with a retail sale price not exceeding ₹1,000 per pair is exempt from GST.

Compliance Tips

To ensure compliance with the GST regime, the following tips are recommended:

1. Maintain accurate records of all transactions, including invoices and receipts.
2. Ensure that all invoices and receipts are properly numbered and dated.
3. File GST returns on a regular basis, as required by the GST regime.
4. Pay GST amounts on time, to avoid penalties and interest.
5. Claim input tax credit (ITC) on eligible inputs, to reduce the GST liability.

By following these compliance tips, businesses can ensure that they are in compliance with the GST regime and avoid any penalties or fines.