Calculate GST for Footwear
Calculate GST on boots, shoes, slippers, sandals, and sports footwear under current tax categories.
Open CalculatorQuick Summary
GST Rate Explanation
Under the Indian Goods and Services Tax framework, a tax rate of 12% is levied on footwear. This rate was finalized by the GST Council based on standard industry categories and matching classifications under the Harmonized System of Nomenclature (HSN).
Visual Tax Split & Collection Rules
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 |
GST Calculation Examples
Budget daily-wear slippers
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹800.00
GST (12%): ₹96.00
Total: ₹896.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹800.00
Base Amount: ₹714.29
GST Included: ₹85.71
Premium athletic running shoes
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹4,500.00
GST (12%): ₹540.00
Total: ₹5,040.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹4,500.00
Base Amount: ₹4,017.86
GST Included: ₹482.14
Frequently Asked Questions
Related GST Calculators
Government References & Notifications
Tax Disclaimer Notice
The GST rate on all categories of footwear (regardless of the transaction value per pair) is set at 12%.