Footwear HSN Code (6401 to 6405) and GST Rate
Shoes, sandals, slippers, chappals and boots, and parts of footwear.
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- HSN code
- 6401 to 6405
- GST rate
- 5% or 18%
- Chapter
- 64: Footwear
- Before 22 Sep 2025
- 12% or 18%
What is the HSN code for footwear?
Footwear falls under HSN 6401 to 6405.
Chapter 64 classifies footwear by the material of the upper and the outer sole: rubber or plastic (6401 and 6402), leather uppers (6403), textile uppers (6404) and others (6405). The GST rate depends on the price per pair, not the code. Most everyday footwear moved from 12% to 5% when the limit rose to Rs 2,500.
| Code | Description |
|---|---|
| 640220 | Rubber or plastic footwear with straps fixed by plugs (flip flops) |
| 640299 | Other rubber or plastic footwear |
| 640391 | Leather upper footwear covering the ankle |
| 640399 | Other leather upper footwear |
| 640411 | Sports shoes with textile uppers |
GST rate on footwear
The GST rate on footwear is 5% or 18%. Before 22 September 2025 it was 12% or 18%. 5% when the sale value is up to Rs 2,500 per pair; 18% above Rs 2,500 per pair (from 22 September 2025). Before that the split was 12% up to Rs 1,000 and 18% above.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year. Footwear has no single code, so use the heading of the exact item you sell; the example below uses 6402.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 6402 |
| Above Rs 5 crore | 6 on every invoice | 640220, 640299, 640391 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 64 |
Sample GST invoice line for footwear
Here is how a line for footwear looks on a tax invoice within one state: 24 × pair at Rs 899.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Footwear | 6402 | 24 × pair | 899.00 | 21,576.00 | 539.40 | 539.40 | 22,654.80 |
Sold to a buyer in another state, the same line carries IGST of Rs 1,078.80 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 64 at a glance
Chapter 64 (Footwear) covers: Shoes, sandals, slippers, boots and their parts.
Related HSN codes
Products often bought, sold or invoiced together with footwear:
Частые вопросы
What is the HSN code for footwear?
Footwear falls under HSN 6401 to 6405: shoes, sandals, slippers, chappals and boots, and parts of footwear. Common 6 digit codes are 640220 for rubber or plastic footwear with straps fixed by plugs (flip flops) and 640299 for other rubber or plastic footwear.
What is the GST rate on footwear?
5% when the sale value is up to Rs 2,500 per pair; 18% above Rs 2,500 per pair (from 22 September 2025). Before that the split was 12% up to Rs 1,000 and 18% above.
How many digits of the footwear HSN code go on a GST invoice?
There is no single code for footwear: use the heading of the item you sell. If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code, such as 6402, on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 640220, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.