📦 eCommerce GST 2.0 Directory
Footwear HSN Code & GST Rate (2026)
The official HSN code for footwear is 6402 (rubber/plastic slippers & slides), 6404 (textile/mesh running shoes & sneakers), and 6403 (leather footwear). Footwear with a sale value up to ₹1,000 per pair attracts 5% GST. Footwear selling above ₹1,000 attracts 18% GST.
Primary HSN Codes for Footwear & Shoes
6402
5% / 18% GST
Rubber & Plastic Footwear
Casual slides, flip-flops, PVC slippers, clogs, and waterproof sandals (very high volume on Meesho).
6404
5% / 18% GST
Sneakers & Textile Shoes
Footwear with outer soles of rubber/plastics and uppers of textile materials. Casual canvas shoes, running sneakers.
6403
5% / 18% GST
Leather Shoes & Boots
Footwear with outer soles of rubber, plastics, leather and uppers of genuine leather. Formal shoes, boots.
6405
5% / 18% GST
Other Footwear & Juttis
Ethnic footwear, traditional Rajasthani juttis, mojris, and artisanal handcrafted footwear.
Live Footwear & Shoes GST Calculator
Net Taxable Value
₹0.00
Applicable GST Slab
0%
Tax Amount
₹0.00
Critical 18% Tax Slab Jump for Footwear Above ₹1,000
Unlike garments which jump from 5% to 12%, footwear jumps directly from 5% to 18% if the sale price exceeds ₹1,000 per pair. Always ensure your invoice correctly reflects the taxable value to avoid under-paying tax on orders priced at ₹1,001+.
Footwear & Shoes GST Rates & Slab Breakdown
| Category / Product | HSN Code | Price Slab | GST Rate | UQC (Unit) |
|---|---|---|---|---|
| Rubber Slides & Chappals | 6402 | Up to ₹1,000 | 5% (2.5% CGST + 2.5% SGST) | PRS |
| Plastic Clogs / Slides | 6402 | Above ₹1,000 | 18% (9% CGST + 9% SGST) | PRS |
| Sports Mesh Running Sneakers | 6404 | Up to ₹1,000 | 5% (2.5% CGST + 2.5% SGST) | PRS |
| Branded Canvas Sneakers | 6404 | Above ₹1,000 | 18% (9% CGST + 9% SGST) | PRS |
| Formal Pure Leather Shoes | 6403 | Above ₹1,000 | 18% (9% CGST + 9% SGST) | PRS |
Frequently Asked Questions
What is the HSN code for slippers and chappals?
Rubber and plastic slides, slippers, and casual flip-flops fall under HSN 6402.
What is the GST rate on shoes in 2026?
Shoes priced up to ₹1,000 attract 5% GST. Shoes selling above ₹1,000 attract 18% GST.
What is the Unit Quantity Code for footwear?
Footwear must be reported with UQC code PRS (Pairs) in GSTR-1 Table 12.