GST Rate for Footwear - Updated 2026 Slab & HSN Details

Introduction to Footwear Taxation in India

In India, the footwear industry is a significant contributor to the country's economy, with a wide range of products available in the market. The Goods and Services Tax (GST) has been implemented in India, and it is essential to understand the tax implications on footwear. In this article, we will delve into the details of GST on footwear in India, including the applicable GST percentage slab, HSN/SAC code, and compliance tips.

Applicable GST Percentage Slab for Footwear

The GST Council has notified the following GST rates for footwear:

HSN/SAC Code	Description of Goods/Services	Applicable GST Percentage Slab	Effective Date of Rate
6401	Waterproof footwear with rubber or plastic outer soles and uppers of rubber or plastic	18%	1st July 2017
6402	Other footwear with outer soles of rubber or plastic	18%	1st July 2017
6403	Footwear with outer soles of leather, and uppers of leather	14%	1st July 2017
6404	Footwear with outer soles of leather, and uppers of other materials	18%	1st July 2017
6405	Other footwear	12%	1st July 2017

Calculator Widget

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

Base Price (in ₹): GST Rate (%): 12% 14% 18% Calculate GST

Detailed Tax Breakdown for Footwear

The tax breakdown for footwear in India is as follows:

Composition vs Regular

The GST Council has introduced the Composition Scheme for small taxpayers, which allows them to pay a fixed percentage of their turnover as tax. For footwear, the composition rate is 1% of the turnover.

In contrast, regular taxpayers need to pay the applicable GST rate on their taxable turnover. The regular taxpayer needs to pay GST at the rate of 12%, 14%, or 18% depending on the type of footwear.

Comparison with Pre-GST Tax Regime

Prior to the introduction of GST, the tax regime for footwear in India was complex, with multiple taxes levied by the central and state governments. The pre-GST tax regime included:

• Central Excise Duty (CED): 12.5% to 15%
• Value Added Tax (VAT): 5% to 15%
• Central Sales Tax (CST): 2% to 4%
• Octroi: 2% to 4%

The GST regime has simplified the tax structure, with a single tax rate applicable across the country.

Frequently Asked Questions

Input Tax Credit and Compliance

Here are some frequently asked questions regarding input tax credit and compliance for footwear:

1. What is the input tax credit available for footwear manufacturers?

Footwear manufacturers can claim input tax credit on the GST paid on raw materials, such as leather, rubber, and plastic.

2. What are the compliance requirements for footwear dealers?

Footwear dealers need to maintain accurate records of their transactions, including invoices, receipts, and payment vouchers. They also need to file their GST returns on time and pay their tax liabilities.

3. Can footwear manufacturers claim exemption from GST?

Yes, footwear manufacturers can claim exemption from GST if their annual turnover is less than ₹20 lakhs (₹10 lakhs for special category states).

Compliance Tips

To avoid common billing mistakes associated with footwear, follow these compliance tips:

• Ensure accurate invoicing, including the GST amount and HSN/SAC code.
• Maintain accurate records of transactions, including receipts and payment vouchers.
• File GST returns on time and pay tax liabilities to avoid penalties and interest.
• Claim input tax credit on eligible raw materials and services.

Special Conditions or Exemptions

The following special conditions or exemptions are applicable to footwear:

Footwear with a retail sale price not exceeding ₹1,000 per pair is exempt from GST.

Footwear manufactured in India and exported to other countries is eligible for a refund of the GST paid.

function calculateGST() { var basePrice = document.getElementById("base-price").value; var gstRate = document.getElementById("gst-rate").value; var gstAmount = (basePrice * gstRate) / 100; document.getElementById("gst-amount").innerHTML = "GST Amount: ₹" + gstAmount.toFixed(2); }