What is the GST rate on footwear under HSN 6401?

All footwear is subject to a unified GST rate of 12% in India, replacing the previous dual rate system (5% below Rs. 1000 and 18% above).

Can shoe retailers claim Input Tax Credit (ITC) on inventory purchases?

Yes, registered footwear retailers, distributors, and manufacturers can claim 100% Input Tax Credit on the 12% GST paid for raw materials, leather imports, packaging, and finished shoes purchased for commercial resale.

Does the 12% footwear GST apply to premium leather shoes and custom orders?

Yes. Following the GST Council's rate standardization, the dual-slab tax rate was abolished. All types of footwear, including canvas shoes, plastic flip-flops, safety boots, and premium customized leather shoes, carry the same 12% GST rate, regardless of price.

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Fashion12% GST RateUpdated July 2026

Calculate GST for Footwear

Calculate GST on boots, shoes, slippers, sandals, and sports footwear under current tax categories.

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Quick Summary

HSN/SAC Code#6401

Tax CategoryFashion

ITC EligibilityEligible for business resale or commercial uniforms with a valid tax invoice

Effective DateJanuary 1, 2022 (Standardization of Footwear Rates)

Applicable Tax

12%

Standard GST RateHSN Code 6401

GST Rate Explanation

All types of footwear (including shoes, boots, slippers, and sports sandals) are classified under HSN chapter 6401 to 6406. Under the current standardized structure, a flat rate of 12% GST applies to all footwear, eliminating the previous dual-rate system where shoes below Rs. 1000 were taxed at 5% and shoes above Rs. 1000 were taxed at 18%. This change was implemented to resolve the inverted duty structure in the footwear manufacturing supply chain.

Base Amount (INR)

Calculation Mode

Net Amount (Before Tax)₹10,000.00

CGST (Central Tax) (6.0%)₹600.00

SGST (State Tax) (6.0%)₹600.00

Total GST (12%)₹1,200.00

Gross Amount₹11,200.00

Visual Tax Split & Collection Rules

Intrastate Split Allocation

CGST (Central Tax): 6.0%

SGST (State Tax): 6.0%

Within State (CGST + SGST)

When supply is within the same state (intrastate), the CGST and SGST are collected. The total tax is split 50/50 between Central and State governments.

Across States (IGST)

When supply spans across states (interstate), a single Integrated GST of 12% is collected in full by the Central government before allocation.

GST Rate Structure Slabs

Tax Slab	CGST (Central)	SGST (State)	IGST (Integrated)	Notes
0%	0.0%	0.0%	0.0%	Exempted / Nil rated goods
5%	2.5%	2.5%	5.0%	Essential items & services
12%	6.0%	6.0%	12.0%	Standard reduced rate items
18%	9.0%	9.0%	18.0%	Standard general rate items
28%	14.0%	14.0%	28.0%	Luxury / Sin goods & services