HSN Codes for Footwear & Shoes
Footwear & parts — HSN codes with applicable GST rates for 2026.
GST guidance by Pardeep Jha, Chartered Accountant
Pardeep Jha & Associates, Chartered Accountants · Rates as on July 2026
Chapter 64 covers footwear and its parts — shoes, sandals, slippers, boots and soles of all materials. Footwear manufacturers, retailers and traders bill using these codes.
GST on footwear follows a value-based structure similar to apparel: a lower rate applies up to a specified sale value per pair and a higher rate above it. This per-pair threshold is a common point of confusion, so confirm the current value limit and rates in the table.
Find your footwear product below to apply the correct HSN code and GST rate for your sale value.
HSN Codes & GST Rates
| HSN Code | Description | GST Rate |
|---|---|---|
| 64 | Footwear of sale value not exceeding Rs.2500 per pair | 5% |
| 6401 | Waterproof 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 processes | 18% |
| 6402 | Other footwear with outer soles and uppers of rubber or plastics | 18% |
| 6403 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | 18% |
| 6404 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials | 18% |
| 6405 | Other footwear | 18% |
| 6406 | Parts 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 thereof | 18% |
Showing 7 HSN codes for this category.
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What is the GST rate on footwear?
Footwear is taxed on a value-based structure — a lower rate up to a specified sale value per pair and a higher rate above it. Confirm the current threshold and rates against the table.
Does the GST rate on shoes depend on price?
Yes. Like garments, footwear attracts different rates depending on the sale value per pair, so the same style can be taxed differently at different price points.
How many digits of the HSN code do I need to put on my invoice?
It depends on your aggregate annual turnover. Businesses with turnover up to ₹5 crore must quote at least a 4-digit HSN code (a 2-digit code is allowed for B2C supplies below the threshold), while those above ₹5 crore must quote a 6-digit code. Many businesses use the full 8-digit code to be safe. SAC codes for services follow the same digit logic.
Published/updated July 2026. This information is provided for general guidance only and does not constitute tax or legal advice. GST rates and HSN/SAC classifications change frequently through government notifications. RaiseBill and Pardeep Jha & Associates accept no liability for any loss arising from reliance on this data — for binding classification and current rates, refer to the CBIC-GST portal or consult a qualified Chartered Accountant.