Shoes HSN Code

GST rates and HSN code for Shoes.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate Revision
Footwear, gaiters and the like; parts of such articlesSports Footwear; Tennis Shoes, Basketball Shoes, Gym Shoes, Training Shoes And The Like64041118%01/07/2017
Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear, With Outer Soles Of Leather : Covering The Ankle: All Leather Shoes: Other6403511918%01/07/2017
Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Textile Materials Footwear With Outer Soles Of Rubber Or Plastics : Sports Footwear; Tennis Shoes, Basketball Shoes, Gym Shoes, Training Shoes And The Like: Of Rub6404111018%01/07/2017
Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Textile Materials Footwear With Outer Soles Of Rubber Or Plastics : Sports Footwear; Tennis Shoes, Basketball Shoes, Gym Shoes, Training Shoes And The Like: Of Rub6404112018%01/07/2017
Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear, With Outer Soles Of Leather : Covering The Ankle: All Leather Shoes: For Children6403511318%01/07/2017
Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear, With Outer Soles Of Leather : Covering The Ankle: All Leather Shoes: For Women6403511218%01/07/2017
Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Textile Materials Footwear With Outer Soles Of Rubber Or Plastics : Sports Footwear; Tennis Shoes, Basketball Shoes, Gym Shoes, Training Shoes And The Like: Other6404119018%01/07/2017
Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear, With Outer Soles Of Leather : Covering The Ankle: All Leather Shoes: For Men6403511118%01/07/2017
Other Footwear With Uppers Of Textile Materials6405200018%01/07/2017

Understand the Shoes HSN Code and GST Rates

Understanding the Harmonized System of Nomenclature (HSN) code for shoes is essential for businesses involved in their manufacturing, trade, and supply. This classification system determines the applicable Goods and Services Tax (GST) rates. Let’s explore the HSN codes and GST rates for various types of shoes based on the provided data.

Identify HSN Codes for Different Shoe Types

The provided data highlights several HSN codes for different categories of footwear:

  • HSN 640411: Covers “Sports Footwear; Tennis Shoes, Basketball Shoes, Gym Shoes, Training Shoes And The Like“. This category includes shoes with outer soles of rubber or plastics and uppers of either leather (HSN 64041118) or textile materials (HSN 64041110, 64041120, 64041190).
  • HSN 64035119, 64035113, 64035112, 64035111: These specific sub-codes fall under “Other Footwear, With Outer Soles Of Leather : Covering The Ankle: All Leather Shoes“. They further specify “Other“, “For Children“, “For Women“, and “For Men” respectively.
  • HSN 64052000: Classifies “Other Footwear With Uppers Of Textile Materials“.

Understand the GST Rate for Shoes

Across all the specified HSN codes for shoes in the provided data, the GST rate is consistently 18%. This rate has been effective since 01/07/2017. The data does not indicate any applicable Cess on these footwear categories.

Note the Uniform GST Rate

It’s important to observe that despite the different HSN codes based on the type of shoe (sports footwear, leather shoes, textile upper shoes) and intended user (men, women, children), the GST rate remains uniform at 18% according to this data.

FAQs

What HSN code covers sports footwear like tennis and basketball shoes?

HSN code 640411 covers sports footwear.

What is the GST rate for sports shoes under HSN 640411?

The GST rate is 18%.

What HSN codes apply to all-leather shoes covering the ankle?

HSN codes 64035111, 64035112, 64035113, and 64035119 apply to all-leather ankle-covering shoes.

What HSN code applies to other footwear with textile uppers?

HSN code 64052000 applies to other footwear with textile uppers.

Has the GST rate for shoes changed since July 1, 2017, according to this data?

No, the effective date provided is 01/07/2017, and there are no subsequent rate revisions mentioned in this data.

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