GST Rates & HSN Codes of Footwear Products

Chapter 64 – GST Rates and HSN Codes of Footwear Products

The GST rates on Footwear Products are from 5 to 18%. Check the following GST Rate Table.

The HSN Codes are listed from 6401 to 6406. Check the following GST Rates & HSN Code chart.

GST Rates and HSN Codes of Footwear Products

HSN CodeItems/ServicesRate (%)w.e.f.
64Footwear having a retail sale price not exceeding (Rs.500 1000 substituted on 27/07/2018) per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.528/06/2017
6401Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes1828/06/2017
6402Other footwear with outer soles and uppers of rubber or plastics1828/06/2017
6403Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather1828/06/2017
6404Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials1828/06/2017
6405Other footwear1828/06/2017
6406Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof1828/06/2017

Here GST rates on Footwear Products means as follows:

  • IGST 5% (SGST 2.5% + CSGT 2.5%)
  • IGST 12% (SGST 6% + CGST + 6%)
  • IGST 18% (SGST 9% + CGST 9%).
  • IGST 28% (SGST 14% + CGST 14%)
  • IGST 3% (SGST 1.5% + CGST 1.5%)

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