Apparel & footwear
GST rate on Footwear
Footwear is generally taxed at 18% GST; economy footwear up to the notified price threshold is 5%.
GST rate
18%
HSN code
6403
Intra-state split
9% CGST + 9% SGST
The GST rate on footwear in India is 18% under GST 2.0, classified under HSN code 6403. For an intra-state sale this is split as 9% CGST and 9% SGST; for an inter-state sale it is charged as a single 18% IGST.
Note: Verify the current price threshold for the 5% economy-footwear rate.
This is a commonly-applicable rate for quick reference under GST 2.0 (effective 22 September 2025). Rates and classifications can change with GST Council notifications — verify the exact rate on the official GST portal before issuing tax invoices.
Bill footwear with the right GST
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