Shoes HSN Code with GST Rate
The HSN Code for Shoes depends on the type, material, construction, and value of the footwear. Shoes made from leather, rubber, plastic, textile, or other materials may have different HSN classifications.
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HSN Code & GST Rate List for Shoes
Showing 17 of 17 HS codes| HSN Code | Description | HS Code | Description | GST% |
|---|---|---|---|---|
| 1008 | Made-up articles of cotton. Covers Cotton Hand Gloves, Nose Mask, Tote Bags | 100829 | Ankle-covered all-leather shoes for men. Covers Leather Shoes | 5% |
| 100860 | Other footwear with uppers of leather or composition leather. Covers Leather Shoes | 5% | ||
| 100890 | Prepared leather uppers. Covers Leather Shoes | 5% | ||
| 6209 | Babies' garments and clothing accessories made of textile material (knitted or crocheted items and hats not covered) | 62092000 | Babies' garments and clothing accessories made of cotton. Covers Baby Carrier, Baby Clothes, Children's Clothing, Baby Shoes | 0% |
| 6402 | Footwear with outer soles and uppers of rubber or plastic (waterproof footwear of heading 6401, orthopaedic footwear, skating boots with ice or roller skates fixed, and toy footwear not covered) | 64029990 | Others. Covers Chuna, PVC Footwear, Safety Shoes, Sneakers | 18% |
| 6403 | Footwear with outer soles of rubber, plastic, leather or composition leather and uppers of leather (orthopaedic footwear, skating boots with skates fixed, and toy footwear not covered) | 64035111 | Ankle-covered all-leather shoes for men. Covers Leather Shoes, Scheme, Mens Leather Shoes, Finished Leather | 18% |
| 64035112 | Ankle-covered all-leather shoes for women. Covers PVC Sole | 18% | ||
| 64035113 | Ankle-covered all-leather shoes for children | 18% | ||
| 64035119 | Other ankle-covered all-leather shoes | 18% | ||
| 64035190 | Other ankle-covered footwear, other than all-leather shoes | 18% | ||
| 64039190 | Leather footwear with other types of sole. Covers Safety Boots, School Shoes | 18% | ||
| 6404 | Footwear with outer soles of rubber, plastic, leather or composition leather and uppers of textile material (toy footwear not covered) | 640411 | Sports footwear such as tennis shoes, basketball shoes, gym shoes and training shoes, with rubber or plastic outer soles and textile uppers | 18% |
| 640419 | Footwear with rubber or plastic outer soles and textile uppers (sports footwear like tennis, basketball, gym and training shoes, and toy footwear not covered) | 18% | ||
| 64041190 | Others. Covers Punjabi Jutti, Nike Shoes | 18% | ||
| 6405 | Footwear with rubber or plastic outer soles and uppers of material other than rubber, plastic, leather or textile; footwear with leather or composition leather outer soles and uppers other than leather or textile; footwear with outer soles of wood, cork, twine, paperboard, furskin, woven fabric, felt, nonwovens, linoleum, raffia, straw or loofah with uppers of any material, not listed elsewhere | 64051000 | Other footwear with uppers of leather or composition leather. Covers Leather Shoes | 18% |
| 6406 | Parts of footwear, including uppers whether or not fixed to soles other than outer soles; removable insoles, heel cushions and similar items; gaiters, leggings and similar items and their parts (asbestos items not covered) | 64061020 | Prepared leather uppers. Covers Leather Shoes | 18% |
| 7317 | Nails, tacks, drawing pins, corrugated nails, staples and similar items of iron or steel, with or without heads of other material (items with copper heads and staples in strips not covered) | 73170011 | Nails for animal shoes (horseshoe nails) | 12% |
Disclaimer: The GST rates and HSN codes listed above are compiled from the latest CBIC notifications and NIC's GST e-Invoice system master codes, to the best of our knowledge. Rates are subject to change based on the Government of India and GST Council updates. RegisterKaro is not liable for any discrepancies or decisions made based on this information. For the most accurate and updated "16th October 2020" of GST and cess rates, please visit the official CBIC website. Need help with GST registration or filing? Talk to a RegisterKaro expert.
Footwear can also have different GST treatment based on the applicable classification and product value. Knowing the correct Shoes HSN Code, footwear HS Code, and GST rate helps manufacturers, wholesalers, retailers, and importers classify footwear correctly and prepare accurate GST invoices.
Related HSN Code Pages
Frequently Asked Questions
Everything you need to know about the HSN code and GST rate for Shoes.
The HS code for shoes depends on the material and type of footwear. Common footwear classifications include HSN 6401 to 6405. For example, HSN 6403 covers footwear with rubber, plastic, leather, or composition-leather soles and leather uppers. The correct Shoes HSN Code should be selected based on the product's actual specifications.
