HSN code for safety shoes.
Safety shoes is classified under HSN code 640340 (OTHER FOOTWEAR, INCORPORATING A PROTECTIVE METAL TOE-CAP). The GST rate is 18%, effective 2025-09-22, per 9/2025-Central Tax (Rate).
GST rate for safety shoes
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 18% | 9% + 9% | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | Sch II S.No 2049/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · rate inherited from heading 6403
Invoice examples at 18%
Intra-state sale of ₹10,000 at 18% GST
- Taxable value₹10,000
- CGST @ 9%₹900
- SGST @ 9%₹900
- Invoice total₹11,800
Inter-state sale of ₹1,00,000 at 18% GST
- Taxable value₹1,00,000
- IGST @ 18%₹18,000
- Invoice total₹1,18,000
More specific codes under 640340
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Full detail — official text, every sub-code and rate history — on the HSN 640340 code page → · chapter 64 — Footwear, gaiters and the like; parts of such arti
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing