Goods and Services Tax (GST) is a consumption tax charged on the footwear sale. The tax applies to each phase of the supply chain from manufacturing to retail. The major goal for applying the GST rate on footwear is to ease the process of taxation, remove the cascading taxes, and build a clear and consistent tax regime for goods and services.
Current GST Rate Applies to Footwear
From 22nd September 2025 GST rate on footwear price up to INR 2500 per pair is 5% (2.5% CGST + 2.5% SGST), while footwear priced beyond INR 2,500 attracts an 18% GST rate (9% CGST + 9% SGST).
HSN Codes for Footwear Under GST
| HSN Code | HSN Description of Different Categories of Footwear |
|---|---|
| 64 | Footwear |
| 6115 | Other Footwear With Outer Soles and Uppers of Rubber or Plastics – Sports Footwear |
| 6401 | Uppers of Which Are Neither Fixed to the Sole nor Assembled by Stitching, Waterproof Footwear with Outer Soles and Uppers of Rubber or Plastics |
| 6402/6403 | Other Footwear with Outer Soles and Uppers of Rubber or Plastics – Sports Footwear |
| 6404 | Footwear with Outer Soles of Rubber, Plastics, Uppers of Textile Materials – Footwear with Outer Soles of Rubber or Plastics |
| 6405 | Other Footwear |
| 6406 | Parts of Footwear (Including Uppers Whether or Not Attached to Soles Other Than Outer Soles); Removable In-Soles, Heel |
SAC Code for Footwear
| SAC Code | Category for Service | New GST Rate from 22nd September 2025 |
|---|---|---|
| 998721 | Repair Services of Footwear | 5% |
How GST Impacts Footwear
Before that, the GST rate on footwear differed based on factors such as the cost, material, and footwear type, such as:
| Different Category for Footwear with Price | New GST Rate from 22nd September 2025 |
|---|---|
| Footwear upto INR 2,500 | 5% |
| Footwear Above INR 2,500 | 18% |
GST Returns to be Filed for Footwear Businesses
GSTR-1: The returns consist of the information on the outward supplies (sales) of goods or services. 11th or the end of the next month shall be the last date as per your turnover.
GSTR-3B: The return illustrates both inward and outward supplies, including tax payment. The due date is the 20th of the next month.
GSTR-9: It is the annual return consolidating all monthly or quarterly returns furnished at the time of the financial year. The last date is December 31st of the following financial year. It is optional for businesses with a turnover of up to Rs 2 crore.
GSTR-9C is a reconciliation statement between the audited financials and the GST returns filed. It is due along with GSTR-9 and is needed to get filed through those assessees whose turnover is more than 5 crore.
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