What is the GST rate on footwear now?
| Sale value of one pair, before GST | GST since 22 Sept 2025 |
|---|---|
| Up to ₹2,500 | 5% |
| Above ₹2,500 | 18% |
The change came from the 56th GST Council meeting on 3 Sept 2025, in force from 22 Sept 2025 under Notification 9/2025-Central Tax (Rate). It covers chapter 64 of the HSN: shoes, sandals, slippers, sneakers and boots of any material.
How has the footwear rate changed over time?
| Invoices dated | Up to the line | Above the line |
|---|---|---|
| 1 July 2017 to 26 July 2018 | 5% up to ₹500 a pair | 18% |
| 27 July 2018 to 31 Dec 2021 | 5% up to ₹1,000 a pair | 18% |
| 1 Jan 2022 to 21 Sept 2025 | 12% up to ₹1,000 a pair | 18% |
| From 22 Sept 2025 | 5% up to ₹2,500 a pair | 18% |
A credit note on an old invoice reverses the tax at the rate on that invoice, so the old rates still matter for returns of older stock.
Is the ₹2,500 limit per pair or per order?
Per pair. Two pairs at ₹2,000 each are both taxed at 5%, although the order is ₹4,000.
Does a discount change the rate?
Yes, when it is given at the time of sale and shown on the invoice. GST is charged on the price after that discount, and the rate follows the same value. Sneakers listed at ₹2,999 and sold at ₹2,399 with a coupon are a 5% sale.
What if my Shopify prices include GST?
Take 5% out first. A price of up to ₹2,625 including GST is a sale value of ₹2,500 or less, so 5% applies. Above ₹2,950 including GST, 18% applies whichever way you count. Between the two, neither rate works out cleanly: at 5% the value is above ₹2,500, and at 18% it is below. Charging 18% there is the safe reading; most brands price below ₹2,625 or above ₹2,950. The clothing guide works the same band through in detail.
Which HSN codes does footwear use?
| Heading | What it covers |
|---|---|
| 6401 | Waterproof footwear with rubber or plastic soles and uppers, not stitched |
| 6402 | Other footwear with rubber or plastic soles and uppers, such as many sports sandals and slides |
| 6403 | Footwear with leather uppers |
| 6404 | Footwear with textile uppers, such as canvas shoes and many sneakers |
| 6405 | Other footwear |
| 6406 | Parts of footwear, such as insoles and heels |
The upper's material usually decides the heading, which is why a leather loafer (6403) and a canvas sneaker (6404) sit apart. The rate rule is the same for both.
Setting it up in Shopify
Shopify's tax overrides apply a rate to a collection, not to a price band, so a range with pairs on both sides of ₹2,500 needs either two collections that you keep up to date as prices change, or an invoice app that applies the rule pair by pair from the HSN code and the price actually charged.