Footwear in India is taxed under GST at two slabs after the GST 2.0 reform: 5% for footwear up to ₹2,500 per pair and 18% above ₹2,500, effective 22 September 2025. Footwear is classified under HSN Chapter 64. Here is what buyers and wholesalers need to know.
Footwear GST rates (current)
| Item | GST |
|---|---|
| Footwear ≤ ₹2,500 per pair | 5% |
| Footwear > ₹2,500 per pair | 18% |
| Footwear parts / soles | 18% |
Footwear HSN codes (Chapter 64)
- 6403 — footwear with leather uppers
- 6404 — footwear with textile uppers
- 6405 — other footwear
- 6406 — parts of footwear (soles, uppers)
Intra-state vs inter-state
GST-registered sellers charge CGST + SGST when the buyer is in the same state, and IGST for other states. This is handled automatically in a proper invoicing system based on the buyer's state.
Compliance for wholesalers
Register for GST, apply the correct slab and HSN per product, and issue tax invoices. For tenders and corporate buyers this is mandatory.
Factory-direct with GST invoicing
DBFootwear is a GST-registered manufacturer in Agra supplying safety, civil and force footwear with proper tax invoices. Enquire for wholesale.
Note: GST rates and rules change — verify current rates with your accountant before filing.