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Goods and Services Tax (GST) is a consumption tax levied on the sale of footwear. The tax is applied at each stage of the supply chain, from manufacturing to retail. The main objective to apply GST on footwear is to streamline the taxation process, eliminate cascading taxes, and create a more transparent and uniform tax system for goods and services.
New Rate on Footwear w.e.f. 22 September 2025
| Value | Rate |
| Footwear of sale value up to Rs 2500 per pair | 5% |
| Footwear of sale value over Rs 2500 per pair | 18% |
Earlier, items up to Rs.1,000 were taxed at 5%, and footwear above Rs.1,000 at 12%.
HSN Code for Footwear
| HSN Code | HSN Description |
| 64 | Footwear, gaiters and the like; parts of such articles |
| 6115 | PANTYHOSE, TIGHTS, STOCKINGS, SOCKS AND OTHER HOSIERY, INCLUDING GRADUATED COMPRESSION HOSIERY (FOR EXAMPLE, STOCKINGS FOR VARICOSE VEINS) AND FOOTWEAR WITHOUT APPLIED SOLES, KNITTED OR CROCHETED |
| 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 |
| 6402 | OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS - Sports footwear |
| 6403 | FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER - Sports footwear |
| 6404 | FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND 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 CUSHIONS AND SIMILAR ARTICLES; GAITERS, LEGGINGS AND SIMILAR ARTICLES, AND PARTS THEREOF |
| 8308 |
CLASPS, FRAMES WITH CLASPS, BUCKLES, BUCKLECLASPS, HOOKS, EYES, EYELETS AND THE LIKE, OF BASE METAL, OF A KIND USED FOR CLOTHING, FOOTWEAR, AWNINGS, HANDBAGS, TRAVEL GOODS OR OTHER MADE UP ARTICLES; TUBULAR OR BIFURCATED RIVETS, OF BASE METAL; BEADS AND SPANGLES, OF BASE METALS |
SAC Code for Footwear
| SAC | Category | GST Rate |
| 998721 | Repair services of footwear and leather goods | 18% |
Impact of GST On Footwear
Earlier, GST rate on footwear varies depending on factors like the material, cost, and type of footwear. Like:
| Category | Rate |
| Handmade footwear | Nil |
| Footwear priced below Rs. 1000 | 5% |
| Footwear priced between Rs. 1000 to Rs. 2500 | 5% |
| Footwear priced above Rs. 2500 or Footwear With Rubber | 18% |
When is GST Registration for Footwear Business Required
If the footwear business exceed the turnover of Rs. 20 lakh in a financial year then, GST registration is mandatory.
GST Returns to be Filed for Footwear Businesses
- GSTR-1: The return includes details of outward supplies (sales) of goods or services. The due date is 11th or the end of the next month, depending on your turnover.
- GSTR-3B: The return summarizes both inward and outward supplies along with tax payment. The due date is 20th of the next month.
- GSTR-9: This is the annual return consolidating all monthly or quarterly returns filed during the financial year. The due date is December 31st of the next financial year. It is optional for businesses with turnover up to Rs 2 crore.
- GSTR-9C: This is a reconciliation statement between the audited financials and the GST returns filed. It's due along with GSTR-9 and is required to be filed by those taxpayers whose turn over exceeds 5 crore.
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