HSN code for sports shoes.
Sports shoes is classified under HSN code 6404 (FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER). The GST rate is 18%, effective 2025-09-22, per 9/2025-Central Tax (Rate).
This heading covers footwear where the outer sole is made of rubber, plastics, leather, or composition leather, and the upper part is made of textile materials like cotton, canvas, or synthetic fabrics. Common examples include canvas shoes, fabric sneakers, and textile sandals with rubber or plastic soles.
gst rate for sports 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 textile materials | Sch II S.No 2059/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
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
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more specific codes under 6404
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Full detail — official text, every sub-code and rate history — on the HSN 6404 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