GST on Footwear in India (2026): 5% vs 18% by Price
Footwear is taxed by price per pair: 5% up to ₹2,500 and 18% above, under HSN 64. Here's the complete guide with the per-pair test and how to bill a mixed range correctly.
Part of: The Complete GST Guide for Small Business in India (2026)
Like apparel, footwear GST turns on the price per pair. Footwear is 5% up to ₹2,500 per pair and 18% above that, classified under HSN Chapter 64. Here's how the per-pair test works so a shoe shop bills a mixed range correctly.
Quick answer: footwear ≤ ₹2,500 per pair = 5% GST; footwear > ₹2,500 per pair = 18%.
Footwear GST rates at a glance
| Item | GST rate | HSN code |
|---|---|---|
| Footwear ≤ ₹2,500 per pair | 5% | 64 |
| Footwear > ₹2,500 per pair | 18% | 64 |
| Footwear parts (soles, uppers) | 18% | 6406 |
How the per-pair test works
The threshold is per pair, not per invoice. A ₹3,000 pair is 18% even on its own; two ₹1,500 pairs are each 5% though the bill totals ₹3,000. Price each pair line correctly and the right rate follows.
FAQs
Is the ₹2,500 limit inclusive of GST?
The slab is based on the sale value per pair; confirm the exact inclusive/exclusive treatment for your billing with your CA, as the classification threshold has been revised over time.
General information only, not tax advice; the per-pair threshold and rates can be revised. Confirm the current slabs and HSN on CBIC notifications or with your CA. Last reviewed: September 2026.
Bill footwear with KukBook
KukBook applies the 5%/18% footwear slab by price, stores HSN per style/size, handles variants, and prepares GST returns — so mixed-price bills are always right.
