HSN code for shoes.
Footwear is classified by the upper and the sole. Shoes with leather uppers are 6403. Shoes with textile uppers, including most sports shoes and canvas shoes, are 6404. Shoes and slippers with rubber or plastic uppers and soles are 6402, and fully moulded waterproof footwear is 6401. Footwear with other uppers is 6405.
Which code applies
| if it is… | code | gst |
|---|---|---|
| Leather upper: formal shoes, leather sandals, safety shoesFootwear with outer soles of rubber, plastics, leather or composition leather and uppers… | 6403 | 18% |
| Textile upper: sports shoes, canvas shoesFootwear with outer soles of rubber, plastics, leather or composition leather and uppers… | 6404 | 18% |
| Rubber or plastic upper and sole: slippers, flip-flops, PVC shoesOther footwear with outer soles and uppers of rubber or plastics | 6402 | 18% |
| Waterproof moulded rubber or plastic bootsWaterproof footwear with outer soles and uppers of rubber or of plastics, the uppers… | 6401 | 18% |
| Other uppersOther footwear | 6405 | 18% |
rates are the current ones for each code; open a code for the notification entry and conditions
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compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing