HSN Chapter 64: Footwear, Gaiters & Parts GST Rates 2026

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👞 Historic Threshold Increase for Affordable Footwear SEPTEMBER 22, 2025

GST 2.0 Expands 5% Slab from ₹1,000 to ₹2,500/Pair:
Under GST 2.0 effective September 22, 2025 and continuing through 2026, the government has more than DOUBLED the affordability threshold for footwear from ₹1,000 to ₹2,500 per pair, bringing massive relief to consumers purchasing daily-wear shoes, sandals, sports shoes, and branded footwear. This applies to ALL types of footwear (rubber, plastic, leather, textile uppers), making most branded shoes significantly cheaper while maintaining appropriate luxury taxation above ₹2,500.

Revised GST Slabs for Chapter 64 (Sept 22, 2025 Onwards):

🟢 Sale Value ≤ ₹2,500/pair: 5% GST ↓ THRESHOLD 2.5X INCREASED!
🔴 Sale Value > ₹2,500/pair: 18% GST (Luxury/designer footwear)
👟 Sports Shoes: 5% (≤₹2,500) | 18% (>₹2,500)
👞 Formal Shoes: 5% (≤₹2,500) | 18% (>₹2,500)
🩴 Sandals & Slippers: 5% (≤₹2,500) | 18% (>₹2,500)
🥾 ALL Footwear Types: Same value-based structure applies

💰 How New GST 2.0 Value-Based System Works (Per Pair Pricing)

₹2,500 or Less

5% GST

Budget to mid-range footwear: hawai slippers, sandals, casual shoes, sports shoes, branded footwear under ₹2,500

Above ₹2,500

18% GST

Premium/luxury footwear: designer shoes, high-end sports shoes, imported brands, luxury leather footwear

🎯 GST rate depends on the retail sale price per pair, NOT on material (rubber/leather/textile).

🎉 Massive Consumer Relief - What Changed in GST 2.0:

✅ ₹1,001 to ₹2,500 footwear: GST REDUCED from 12% to 5% ↓ 58% SAVINGS!
✅ Example: ₹2,000 sports shoes → Was 12% (₹240 GST) → Now 5% (₹100 GST) = ₹140 SAVED!
✅ ₹1,500 casual shoes: Was 12% → Now 5% = 7% cheaper instantly
✅ ₹2,400 branded sandals: Was 12% → Now 5% = Major affordability
✅ Only luxury items above ₹2,500: Attract 18% GST (designer/premium footwear)

HSN Chapter 64 encompasses ALL types of footwear including waterproof footwear with rubber/plastic uppers, other footwear with rubber/plastic soles and uppers, footwear with leather uppers, footwear with textile uppers, wooden footwear, and other miscellaneous footwear. This chapter also covers gaiters, leggings, and parts of footwear such as uppers, outer soles, heels, removable insoles, and heel cushions. Footwear classification depends on the outer sole and upper material composition.

Under GST 2.0 effective September 22, 2025 and continuing through 2026, footwear enjoys a transformative value-based taxation system with dramatically expanded affordability threshold: footwear sold at ₹2,500 or less per pair attracts only 5% GST (previously threshold was ₹1,000 with 12% rate above it), while only genuinely premium/luxury footwear priced above ₹2,500 attracts 18% GST. This ensures affordability of daily-wear, sports, and branded footwear for middle-class consumers while appropriately taxing designer luxury segments.

⚙️ GST 2026 Rate Structure for Chapter 64

🎯 NEW VALUE-BASED GST: Affordable Threshold INCREASED 2.5X to ₹2,500!

GST rates based on retail sale price per pair (REVISED Sept 22, 2025):

🟢 5% GST: Footwear ≤ ₹2,500/pair (Was ₹1,000 threshold - 2.5X INCREASED!)
🔴 18% GST: Footwear > ₹2,500/pair (Only luxury/designer footwear)

Applies to ALL footwear types: Rubber/plastic footwear, leather shoes, textile footwear, sports shoes, formal shoes, sandals, slippers, boots

⚠️ Critical Change - Compare Old vs New GST Structure:

Footwear Price	Old GST (Before Sept 2025)	New GST (After Sept 22, 2025)	Impact
₹999 hawai slippers	5%	5%	Unchanged
₹1,500 casual shoes	12%	5%	↓ 58% SAVINGS!
₹2,000 sports shoes	12%	5%	↓ 58% SAVINGS!
₹2,500 branded footwear	12%	5%	↓ 58% SAVINGS!
₹3,500 designer shoes	12%	18%	Higher tax on luxury

📊 Why This Massive Threshold Increase Matters:

✅ Middle-Class Relief: Most branded footwear (₹1,000-2,500) now cheaper by 7%
✅ Sports & Fitness: Encourages active lifestyle with cheaper sports shoes
✅ Consumer Spending: Increased disposable income stimulates footwear demand
✅ Luxury Taxation: Only designer footwear >₹2,500 attracts higher 18% GST
✅ Industry Boost: Indian footwear industry benefits from domestic demand surge

👢 Waterproof Footwear (HSN 6401)

Waterproof Footwear - Rain Boots & Gumboots

Waterproof footwear with rubber or plastic outer soles and uppers (gumboots, wellington boots, rain boots) follow the new value-based GST structure with ₹2,500 threshold.

HSN 6401 - Waterproof Footwear

HSN Code	Description	GST Rate (2026)	Products
6401	Waterproof footwear with rubber/plastic soles & uppers	5% or 18%	Gumboots, wellington boots, rain boots

👟 Footwear with Rubber/Plastic Soles & Uppers (HSN 6402)

HSN 6402 - Other Footwear with Rubber/Plastic Soles & Uppers

HSN Code	Description	GST Rate (2026)	Typical Products
6402 12	Sports footwear (ski, snowboard, cross-country, etc.)	5% or 18%	Ski boots, snowboard boots
6402 19	Other sports footwear	5% or 18%	Running shoes, gym shoes, sports shoes
6402 20	Footwear with uppers of straps/thongs	5% or 18%	Flip-flops, hawai slippers, thong sandals
6402 91-99	Other footwear covering ankle/not covering ankle	5% or 18%	Casual shoes, sandals, chappals

👞 Footwear with Leather Uppers (HSN 6403)

👞 LEATHER FOOTWEAR - Major Relief for Formal & Branded Shoes!

Leather footwear including formal shoes, boots, sandals with leather uppers follow the new ₹2,500 threshold. Most branded leather shoes now attract only 5% GST (previously 12%), making quality footwear significantly more affordable.

HSN 6403 - Footwear with Leather Uppers

HSN Code	Description	GST Rate (2026)	Products
6403 12	Sports footwear with leather uppers	5% or 18%	Leather sports shoes
6403 19	Other sports footwear with leather uppers	5% or 18%	Leather gym shoes, sneakers
6403 20	Footwear with outer soles of leather & uppers of leather straps	5% or 18%	Leather sandals, kolhapuris
6403 40	Other footwear with protective metal toe-caps	5% or 18%	Safety shoes, industrial footwear
6403 51-59	Footwear covering ankle (leather uppers)	5% or 18%	Leather boots, ankle boots
6403 91-99	Other footwear (not covering ankle - leather uppers)	5% or 18%	Formal leather shoes, loafers, moccasins

💡 Leather Footwear GST Examples - Compare Old vs New Rates:

Footwear	Price	Old GST	Old Tax	New GST	New Tax	Savings
Basic Leather Sandals	₹800	5%	₹40	5%	₹40	-
Formal Leather Shoes	₹1,800	12%	₹216	5%	₹90	₹126!
Branded Sports Shoes	₹2,200	12%	₹264	5%	₹110	₹154!
Premium Leather Boots	₹2,499	12%	₹300	5%	₹125	₹175!
Designer Leather Shoes	₹4,000	12%	₹480	18%	₹720	Higher luxury tax

🥿 Footwear with Textile Uppers (HSN 6404)

HSN 6404 - Footwear with Textile Material Uppers

HSN Code	Description	GST Rate (2026)	Products
6404 11	Sports footwear with textile uppers	5% or 18%	Canvas sports shoes, sneakers
6404 19-20	Other footwear with textile uppers	5% or 18%	Canvas shoes, cloth slippers

🩴 Other Footwear (HSN 6405)

HSN 6405 - Other Footwear (Wood, Cork, Straw, etc.)

HSN Code	Description	GST Rate (2026)	Products
6405 10-20-90	Footwear with uppers of leather/composition leather/other materials	5% or 18%	Wooden footwear, cork footwear, specialty footwear

🔧 Parts of Footwear (HSN 6406)

HSN 6406 - Parts of Footwear & Accessories

HSN Code	Description	GST Rate (2026)	Products
6406 10	Uppers and parts thereof (other than stiffeners)	18%	Shoe uppers, upper parts
6406 20	Outer soles and heels of rubber/plastics	18%	Rubber soles, plastic heels
6406 90	Other parts (insoles, heel cushions, gaiters, etc.)	18%	Insoles, shoe accessories

📌 Important Note on Footwear Parts:

Footwear parts (HSN 6406) attract FLAT 18% GST regardless of value. This includes uppers, outer soles, heels, insoles, and accessories. Only complete footwear products (HSN 6401-6405) follow the value-based structure (5% or 18%).

🧮 GST 2026 Calculator for Chapter 64 Items

Footwear GST Calculator - 2026 New Value-Based System

Calculate GST for shoes, sandals, boots & all footwear with NEW ₹2,500 threshold:

Footwear Retail Price (₹/pair):

GST 2026 Calculation Formula (NEW Value-Based):
If Retail Price ≤ ₹2,500/pair: GST = 5% NEW THRESHOLD!
If Retail Price > ₹2,500/pair: GST = 18%
Footwear Parts (HSN 6406): Always 18% GST

CGST = (Retail Price × GST%) ÷ 2
SGST = (Retail Price × GST%) ÷ 2
Total Amount = Retail Price + GST

📋 GST 2026 Compliance Points for Chapter 64

👟 Footwear Retailers

Most footwear (≤₹2,500): 5% GST
Designer footwear (>₹2,500): 18% GST
₹2,500 threshold is critical (not ₹1,000)
Check MRP/retail sale price per pair
Maintain proper invoicing

🏭 Footwear Manufacturers

Mid-range production: mostly 5% GST
Premium collections: 18% GST
Pricing strategy impacts GST significantly
₹2,499 vs ₹2,501 matters!
Claim ITC on raw materials

🏬 Multi-Brand Outlets

Branded mid-range: NOW 5% (was 12%)
Apply correct GST on bills
Sports shoes benefit from expanded 5% slab
Simple billing - check threshold
ITC available on purchases

👞 Leather Footwear Dealers

ALL leather footwear: value-based GST
Formal shoes under ₹2,500: 5%
Premium leather above ₹2,500: 18%
Major relief for branded leather
Boosts demand for quality footwear

🎯 GST 2026 Sector Impact Analysis

Transformative Impact of GST 2.0 Threshold Increase

👟 Consumer Savings: Footwear ₹1,001-2,500 now 7% cheaper (was 12%, now 5%)
🏃 Sports & Fitness: Affordable sports shoes encourage active lifestyle
🏭 Industry Boost: Indian footwear industry (₹1+ lakh crore) benefits from demand surge
👞 Formal Wear: Quality leather shoes accessible to middle class
🌍 Export Competitiveness: Lower domestic costs improve export margins
💼 Luxury Taxation: 18% GST on >₹2,500 footwear ensures appropriate taxation

Why ₹2,500 Threshold is Game-Changing for Footwear

⚖️ Social Equity: 5% GST covers nearly ALL daily-wear & branded footwear
💰 Consumer Savings: ₹2,000 shoes save ₹140 GST (was ₹240, now ₹100)
🏃 Health & Fitness: Affordable sports shoes promote wellness
🛒 Demand Stimulus: Lower prices increase footwear purchases
🎯 Smart Taxation: Only genuine luxury footwear above ₹2,500 attracts higher 18% GST

❓ Frequently Asked Questions (FAQs) - HSN Chapter 64

Q1: What is the NEW GST rate on footwear in 2026?

Answer: Footwear (HSN Chapter 64) follows REVISED value-based GST taxation effective September 22, 2025:

5% GST: If retail sale price is ₹2,500 or less per pair NEW THRESHOLD!
18% GST: If retail sale price exceeds ₹2,500 per pair (luxury/designer)

Examples (NEW vs OLD):

₹999 hawai slippers → 5% GST (unchanged)
₹1,500 casual shoes → 5% GST (Was 12%, now 5% = 58% savings!)
₹2,200 sports shoes → 5% GST (Was 12%, now 5%)
₹2,499 leather shoes → 5% GST (Was 12%, now 5%)
₹3,500 designer shoes → 18% GST (luxury footwear)

Q2: When did the GST threshold change from ₹1,000 to ₹2,500 for footwear?

Answer: The threshold was INCREASED 2.5X from ₹1,000 to ₹2,500 on September 22, 2025 as part of GST 2.0 reforms.

Timeline:

Before Sept 22, 2025: ≤₹1,000 = 5% | >₹1,000 = 12%
After Sept 22, 2025: ≤₹2,500 = 5% | >₹2,500 = 18%
2026 onwards: New structure continues

This means footwear priced ₹1,001 to ₹2,500 got MASSIVE relief - from 12% to 5% GST!

Q3: What is the NEW ₹2,500 threshold - is it inclusive or exclusive?

Answer: The NEW ₹2,500 threshold works as follows:

✅ ₹2,500 or less: 5% GST (inclusive)
✅ Above ₹2,500: 18% GST (exclusive)

Critical Examples:

₹2,499 shoes → 5% GST ✅
₹2,500 shoes → 5% GST ✅ (AT the threshold)
₹2,501 shoes → 18% GST ❌ (ABOVE threshold)
₹3,000 shoes → 18% GST

Even ₹1 above ₹2,500 triggers 18% GST rate!

Q4: How much money do I save on ₹2,000 sports shoes under new GST?

Answer: You save ₹140 on every ₹2,000 sports shoes!

Calculation:

OLD System (Before Sept 2025): ₹2,000 + 12% = ₹2,240 (GST = ₹240)
NEW System (After Sept 2025): ₹2,000 + 5% = ₹2,100 (GST = ₹100)
Your Savings: ₹240 - ₹100 = ₹140 SAVED!

That's 58% lower GST burden!

Q5: Do leather shoes and sports shoes have different GST rates?

Answer: No! GST rate is based on retail sale price per pair, NOT on material type.

✅ Leather shoes at ₹2,000 → 5% GST
✅ Sports shoes at ₹2,000 → 5% GST (same rate)
✅ Leather shoes at ₹3,000 → 18% GST
✅ Sports shoes at ₹3,000 → 18% GST (same rate)

ALL footwear types (rubber, plastic, leather, textile) follow the same value-based structure.

Q6: What GST applies to footwear parts like soles and heels?

Answer: Footwear parts (HSN 6406) attract FLAT 18% GST regardless of value.

Parts include:

Uppers and parts thereof
Outer soles and heels (rubber/plastic)
Removable insoles
Heel cushions
Gaiters and leggings

Only complete footwear products (HSN 6401-6405) follow value-based GST (5% or 18%).

Q7: Can footwear retailers claim ITC on purchases?

Answer: Yes, registered footwear retailers can claim full Input Tax Credit (ITC) on GST paid on footwear purchases when:

✅ Used for selling taxable products
✅ Proper GST invoices maintained
✅ Business is GST registered and compliant

Q8: Why did luxury footwear GST go from 12% to 18%?

Answer: Under GST 2.0, the government rationalized footwear taxation:

Mass-Market (≤₹2,500): Reduced to 5% to support affordability
Luxury/Designer (>₹2,500): Increased to 18% for appropriate luxury taxation

This ensures social equity - luxury pays more, basics are affordable.

Q9: Do hawai slippers and premium sandals have same GST if under ₹2,500?

Answer: Yes! ALL footwear under ₹2,500 attracts uniform 5% GST regardless of type or quality:

✅ ₹100 hawai slippers → 5% GST
✅ ₹800 basic sandals → 5% GST
✅ ₹1,500 branded sandals → 5% GST
✅ ₹2,400 premium sandals → 5% GST

Only footwear ABOVE ₹2,500 attracts 18% GST.

Q10: How does this help Indian footwear industry?

Answer: The ₹2,500 threshold is TRANSFORMATIVE for India's ₹1+ lakh crore footwear industry:

Domestic Demand: Lower GST stimulates consumer spending on branded footwear
Export Competitiveness: Reduced domestic costs improve export margins
Employment: 20+ lakh workers benefit from industry growth
Quality Upgrade: Consumers can afford better quality footwear
Brand Growth: Mid-range brands benefit from 5% GST advantage