Footwear HSN Code And GST Rate in India

As per the Press Information Bureau, following the 56th GST Council meeting held on 3 September 2025, footwear under Chapter 64 with a sale value not exceeding Rs. 2,500 per pair attracts 5% GST. Footwear with a sale value exceeding Rs. 2,500 per pair attracts 18%. The revised rates apply from 22 September 2025.

The Central Board of Indirect Taxes and Customs (CBIC) administers GST, while the GST Council recommends rate changes. For the footwear categories covered by the September 2025 rationalisation, the applicable rates are 0%, 5%, or 18% as specified above.

A wrong footwear HSN code can lead to an incorrect GST treatment or reporting issue.

Incorrect HSN classification can result in the wrong GST rate, incorrect tax reporting, and reconciliation issues. A business should correct classification errors through the applicable GST compliance process rather than relying on the product's informal market name.

An HSN code review for your footwear business is appropriate when the product specification or GST treatment changes. Review the footwear HSN code when materials, construction, product type, or a GST notification changes.

Example

Mehul, a 34-year-old footwear wholesaler in Pune with monthly business income of Rs. 1.2 lakh and a CIBIL score of 720, changes an upper material. He should review the HSN before invoicing the revised product.

Review classification when you introduce a new product, change materials, change construction, or receive a revised tariff or GST notification. A written classification checklist can reduce repeated errors across invoices.

If you need funds for maintaining inventory, purchasing new equipment, or increasing the working capital for your footwear business, a business loan can be considered after assessing repayment capacity. Bajaj Finance Business Loan offers Rs. 2 lakh to Rs. 80 lakh, with tenures from 12 months to 96 months, subject to eligibility and applicable terms. 

A longer tenure can reduce the scheduled EMI but increases total interest when other loan terms remain comparable. Check your business loan eligibility and applicable business loan interest rates before applying. 

*Product terms, approval, and disbursal remain subject to applicable conditions.