GST rates and HSN code for Safety Shoes.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Glass and glassware | Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass – Laminated Safety Glass : Other | 70072900 | 18% | – | 15/11/2017 | – |
Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass – Laminated Safety Glass : Of Size And Shape Suitable For Incorporation In Vehicles, Aircraft, Spacecraft Or Vessels: Bullet Proof Glass | 70072110 | 18% | – | 15/11/2017 | – | |
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Electrical Signalling, Safety Or Traffic Control Equipment For Railways, Tramways, Roads, Inland Waterways, Parking Facilities, Port Installations Or Airfields (Other Than Those Of Heading 8608) | 8530 | 18% | – | 15/11/2017 | – |
Electrical Signalling, Safety Or Traffic Control Equipment For Railways, Tramways, Roads, Inland Waterways, Parking Facilities, Port Installations Or Airfields (Other Than Those Of Heading 8608) – Parts | 85309000 | 18% | – | 15/11/2017 | – | |
Articles of iron or steel | Sewing Needles, Knitting Needles, Bodkins, Crochet Hooks, Embroidery Stilettos And Similar Articles, For Use In The Hand, Of Iron Or Steel; Safety Pins And Other Pins, Of Iron Or Steel, Not Elsewhere Specified Or Included(Knitting Needles And Others) | 7319 | 18% | – | 01/07/2017 | – |
Safety Pings And Other Pings | 731940 | 18% | – | 01/07/2017 | – | |
Sewing Needles, Knitting Needles, Bodkins, Crochet Hooks, Embroidery Stilettos And Similar Articles, For Use In The Hand, Of Iron Or Steel; Safety Pins And Other Pins, Of Iron Or Steel, Not Elsewhere Specified Or Included – Safety Pins And Other Pins — | 73194010 | 18% | – | 01/07/2017 | – | |
Sewing Needles, Knitting Needles, Bodkins, Crochet Hooks, Embroidery Stilettos And Similar Articles, For Use In The Hand, Of Iron Or Steel; Safety Pins And Other Pins, Of Iron Or Steel, Not Elsewhere Specified Or Included(Sewing Needles) | 7319 | 12% | – | 01/07/2017 | – | |
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | Matches, Other Than Pyrotechnic Articles Of Heading 3604 Matches, Other Than Pyrotechnic Articles Of Heading 3604: Safety Matches | 36050010 | 12% | – | 01/04/2020 01/07/2017 | – |
Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators: Detonating Fuses | 36030020 | 18% | – | 01/07/2017 | – | |
Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators: Electric Detonators: Other | 36030059 | 18% | – | 01/07/2017 | – | |
Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators: Percussion And Detonating Caps: Other | 36030039 | 18% | – | 01/07/2017 | – | |
Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators | 3603 | 18% | – | 01/07/2017 | – | |
Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators: Safety Fuses: For Mine Blasting | 36030011 | 18% | – | 01/07/2017 | – | |
Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators: Igniters: Nonordnance | 36030041 | 18% | – | 01/07/2017 | – | |
Footwear, gaiters and the like; parts of such articles | Sports Footwear; Tennis Shoes, Basketball Shoes, Gym Shoes, Training Shoes And The Like | 640411 | 18% | – | 01/07/2017 | – |
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal | Safety Razor Blades, Including Razor Blade Blanks In Strips | 821220 | 18% | – | 15/11/2017 | – |
Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds | Railway Or Tramway Track Fixtures And Fittings; Mechanical (Including Electo-Mechanical) Signalling, Safety Or Traffic Control Equipment For Railway, Tramways, Roads, Inland Waterways, Parking Facilities, Port Installation Or Air-Fields; Parts Of The Fore | 86080030 | 18% | – | 01/10/2019 | – |
Headgear and parts thereof | Other Headgear, Whether Or Not Lined Or Trimmed Safety Headgear: Speed Glass Welding Helmets Or Other Helmets Meant For Industrial Use | 65061010 | 18% | – | 01/07/2017 | – |
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Taps, Cocks, Valves And Similar Appliances For Pipes, Boiler Shells, Tanks, Vats Or The Like, Including Pressure-Reducing Valves And Thermostatically Controlled Valves Safety Or Relief Valves | 84814000 | 18% | – | 01/07/2017 | – |
Understanding the correct HSN (Harmonized System of Nomenclature) code and GST rate for safety shoes is essential for manufacturers, suppliers, and buyers dealing in industrial safety equipment. This guide will help you identify the right classification under the GST regime for safety shoes and related products.
Safety shoes fall under Chapter 64 of the HSN code list, which pertains to “Footwear, gaiters and the like; parts of such articles.” Based on the available data:
Although the description mentions sports shoes, safety shoes made for industrial protection are also commonly classified under this HSN when made from similar materials. For more specific classification, it’s advisable to refer to GST authorities or a tax expert.
The GST on safety shoes is 18%, as they fall under the general footwear category with protective or performance-related features. This rate applies to most safety shoes unless specifically notified otherwise.
It is important to differentiate safety shoes from other safety-related products that fall under different HSN chapters, such as:
These are not the same as safety shoes but often grouped under personal protective equipment (PPE).
Since the HSN code 640411 covers a wide category of performance footwear, ensure you correctly identify the material and purpose of the safety shoes to avoid errors in GST filing. Industrial safety shoes with steel toes, anti-slip soles, or electrical resistance features generally qualify under this code.
If you’re a seller or manufacturer of safety shoes:
In some cases, if safety shoes are custom-made or combined with additional technology (like sensors), they might fall under different categories. It’s recommended to consult a GST practitioner in such cases.
The HSN code for safety shoes is 640411.
Safety shoes are taxed at 18% GST under the current GST structure.
Yes, businesses purchasing safety shoes for employee use can usually claim ITC, subject to certain conditions.
Yes, many safety shoes made from similar materials fall under the same HSN category as sports footwear (640411).
No, there is no CESS applicable on safety shoes.
No, as long as they fall under the standard design of industrial safety shoes, they share the same HSN code 640411.
Open Your Free Demat Account Now!
Pocketful Fintech Capital Private Limited (CIN U65999DL2021PTC390548) | The SEBI Registration No. allotted to us is INZ000313732. NSE Member Code: 90326 | BSE Member Code: 6808 | MCX Member Code: 57120 DP | CDSL: 12099800