GST Rate on Footwear: Old vs New Structure
Before 22 September 2025, footwear followed a flat 12% rate regardless of price for most of the period since January 2022. Under the GST 2.0 rate rationalisation, footwear moved to the same value-based structure as garments, with a ₹2,500 per-pair threshold.
| Sale Value Per Pair | Old Rate (Before 22 Sep 2025) | New Rate (From 22 Sep 2025) |
|---|---|---|
| Up to ₹1,000 | 12% | 5% |
| ₹1,000 – ₹2,500 | 12% | 5% |
| Above ₹2,500 | 18% | 18% |
The threshold is based on the sale value per pair, not the printed MRP, and applies to leather, rubber, plastic, and textile footwear alike — material doesn't change the rate, only price does.
HSN Codes for Footwear and Footwear Parts
Complete Footwear (HSN 6401–6405)
Covers finished shoes, sandals, boots, and sports footwear across rubber, plastic, leather, and textile categories, all following the 5%/18% price-based split.
Footwear Parts (HSN 6406)
Soles, heels, uppers, and removable insoles are taxed at a flat 18% regardless of the finished footwear's price, since they're components rather than complete pairs.
Use our HSN code finder to confirm the exact code for your specific footwear category.
Who Needs GST Registration for a Footwear Business?
Turnover Above ₹40 Lakh
Footwear manufacturers, wholesalers, and retailers crossing ₹40 lakh annual turnover (₹20 lakh in special category states) must register under GST.
Online Sellers, No Threshold
Selling shoes through Amazon, Flipkart, Myntra, or your own website requires GST registration regardless of turnover.
Inter-State Suppliers
Manufacturers and distributors dispatching footwear to buyers in other states must register irrespective of turnover.
Footwear Exporters
Exporting shoes is treated as zero-rated supply under LUT, but GST registration is still required to claim that benefit.
Documents Required for GST Registration of a Footwear Business
Identity & Entity Proof
- PAN card of the proprietor, partners, or the company/LLP
- Aadhaar card of the authorised signatory
- Recent passport-size photograph
- Certificate of Incorporation or partnership deed, where applicable
Business & Bank Proof
- Proof of the shop, showroom, or factory premises (electricity bill, rent agreement, or property tax receipt)
- Landlord's No Objection Certificate, if the premises are rented
- Cancelled cheque, bank statement, or passbook copy
For a complete, printable checklist covering every document type, see our GST registration documents checklist.
How to Register a Footwear Business for GST: Step by Step
Choose a Package and Share Your Details
Select a registration package above, provide your business name, address, and contact details, and complete payment.
Send Your Documents
Share PAN, Aadhaar, address proof, a photograph, and bank details with our team over WhatsApp or email.
Form GST REG-01 Filed with the Correct HSN Code
Our compliance team files your application on the official GST portal, classifying your footwear products under the correct HSN code.
GSTIN, Certificate & Portal Login Delivered
Once approved, you receive your GSTIN, GST Registration Certificate, and GST portal User ID and Password.
Apply the Correct Rate Slab per Pair
We help you set up billing so each pair is correctly taxed at 5% or 18% based on its actual sale value.
File Returns with Rate-Wise Summaries
Sales at both the 5% and 18% slabs are reported separately in your GSTR-1 and GSTR-3B filings each period.
Why GST Registration Matters for a Footwear Business
Legally Valid Invoicing
Issue GST-compliant invoices to retailers, distributors, and marketplace platforms without delays.
Input Tax Credit
Claim credit on GST paid for leather, rubber, soles, and other manufacturing inputs against your output tax liability.
Marketplace Eligibility
List and sell on Amazon, Flipkart, Myntra, and other platforms, all of which require an active GSTIN.
Correct Multi-Rate Billing
Avoid disputes and notices by applying the right 5% or 18% rate to each pair based on its actual sale value.
Stronger Vendor Relationships
Large retail chains and distributors generally prefer working with GST-registered footwear suppliers.
Avoids Interest & Penalties
Registering on time avoids interest and penalty exposure for operating above the threshold without a GSTIN.