Footwear HSN code list: 6 and 8 digit lines with GST
Every footwear line from 6401 to 6405 carries the same GST band, 5% up to ₹2,500 a pair and 18% above, so the 8-digit line changes your code but never your rate. The rows below are the lines the GST portal lists for shoes, sandals and slippers sold online; ski boots and old lines are left out.
| HSN (8 digit) | Description | GST |
|---|---|---|
| 6401 10 10 | Waterproof footwear with a protective metal toe-cap, of rubber | 5%/18% |
| 6401 92 10 | Waterproof moulded footwear covering the ankle, not the knee (gumboots), of rubber | 5%/18% |
| 6402 19 10 | Rubber sports footwear (spikes, studs or similar) | 5%/18% |
| 6402 19 90 | Plastic sports footwear (spikes, studs or similar) | 5%/18% |
| 6402 20 10 | Rubber footwear with thong or straps plugged into the sole (flip-flops) | 5%/18% |
| 6402 20 90 | Plastic footwear with thong or straps plugged into the sole | 5%/18% |
| 6402 91 10 | Rubber footwear covering the ankle | 5%/18% |
| 6402 91 90 | Plastic footwear covering the ankle | 5%/18% |
| 6402 99 10 | Other rubber footwear (slippers, sandals, low shoes) | 5%/18% |
| 6402 99 90 | Other plastic or PU footwear (slippers, sandals, low shoes) | 5%/18% |
| 6403 19 10 | Leather-upper sports footwear, leather sole | 5%/18% |
| 6403 19 20 | Leather-upper sports footwear, rubber sole | 5%/18% |
| 6403 20 11 | All-leather closed-toe strap footwear, men | 5%/18% |
| 6403 20 12 | All-leather closed-toe strap footwear, women | 5%/18% |
| 6403 20 21 | All-leather open-toe strap footwear, men | 5%/18% |
| 6403 20 22 | All-leather open-toe strap footwear, women | 5%/18% |
| 6403 20 40 | Kolapuri chappals and similar footwear | 5%/18% |
| 6403 40 00 | Leather footwear with a protective metal toe-cap (safety shoes) | 5%/18% |
| 6403 51 11 | All-leather shoes covering the ankle, men | 5%/18% |
| 6403 51 12 | All-leather shoes covering the ankle, women | 5%/18% |
| 6403 59 10 | Other leather-sole footwear, men | 5%/18% |
| 6403 91 10 | Leather boots and other ankle footwear with rubber sole | 5%/18% |
| 6403 91 20 | Leather ankle footwear with plastic or synthetic sole | 5%/18% |
| 6403 99 10 | Leather sandals with rubber sole | 5%/18% |
| 6403 99 20 | Leather sandals with plastic or synthetic sole | 5%/18% |
| 6404 11 10 | Sports, tennis, gym or training shoes, rubber sole, canvas upper | 5%/18% |
| 6404 11 20 | Sports or training shoes, rubber sole, leather-cloth upper | 5%/18% |
| 6404 11 90 | Other sports or training shoes with textile upper (mesh runners) | 5%/18% |
| 6404 19 10 | Other footwear, rubber sole, canvas upper | 5%/18% |
| 6404 19 20 | Other footwear, rubber sole, leather-cloth upper | 5%/18% |
| 6404 19 90 | Other textile-upper footwear, rubber or plastic sole | 5%/18% |
| 6404 20 00 | Textile-upper footwear with leather or composition-leather sole | 5%/18% |
| 6405 10 00 | Other footwear, uppers of leather or composition leather | 5%/18% |
| 6405 20 00 | Other footwear, uppers of textile materials | 5%/18% |
8-digit lines: GST portal HSN master (search), read 11 Oct 2026. GST: Notification 9/2025, from 22 Sep 2025. 5%/18% means 5% up to ₹2,500 a pair and 18% above it, with pairs up to ₹2,500 in Schedule I entry 392 and dearer pairs in Schedule II entries 202–206 (headings 6401–6405).
For the 6-digit box, drop the last two digits: 6404 11 90 becomes 640411, 6402 99 90 becomes 640299. The portal also still lists a few older lines that the DGCIS tariff no longer carries, such as 6402 30 and 6403 30; skip those and use the line above that matches your shoe.
Why shoe HSN codes disagree: the upper decides
HSN 6403 is footwear with uppers of leather and outer soles of rubber, plastics, leather or composition leather. The heading is chosen by the upper first and the sole second. Chapter 64 Note 4 defines the upper as the material with the greatest external surface area, ignoring buckles, ankle patches and trims, and the sole as the material with the most area touching the ground (DGCIS, checked 10 Oct 2026).
In a 4 Oct 2026 Google search for "shoes hsn code", one page-1 result listed 6401 as the code for leather shoes. 6401 is waterproof footwear with rubber or plastic soles and uppers that are not stitched, riveted or nailed to the sole, such as moulded gumboots.
Rates on those pages were also off: one still printed 12% and 18% split at ₹1,000, another a flat 18%. The band is ₹2,500 and it is per pair, so a ₹2,499 pair is 5% and a ₹2,501 pair is 18% (PIB, 56th GST Council; Notification 9/2025, from 22 Sept 2025). The tariff counts shoes in pairs too: its unit for 6401 to 6405 is PRS.
Which footwear HSN code to type in the Meesho HSN box
- Pick your row in the table above by the upper material, then the sole.
- Type 4 digits in the HSN box when your aggregate turnover was ₹5 crore or less, or 6 digits above ₹5 crore (CBIC Notification 78/2020–Central Tax, from 1 April 2021).
- Set GST from the sale value of one pair: up to ₹2,500 is 5%, above ₹2,500 is 18% (Notification 9/2025–CT(Rate)).
- Put the same code and rate on the tax invoice and in GSTR-1 Table 12.
For sports shoes on Meesho: a supplier listing mesh running shoes at ₹699 enters HSN 6404 and GST 5%, because the upper is textile and one pair is under ₹2,500. Above ₹5 crore turnover the entry is 640411. Their PU slippers at ₹199 have a plastic upper: 6402 at 5% (DGCIS chapter 64, PIB, 10 Oct 2026).
Checked against our HSN finder
Our HSN code finder returns three footwear rows from the StitchMagic dataset: 6403 leather, 6404 textile uppers such as sneakers and canvas, and 6402 rubber or plastic sandals and flip-flops, each with the per-pair band sourced to PIB.
Near ₹2,500 a pair? Check payout with the Meesho commission calculator and the price per piece calculator guide. Photo specs are on the Meesho image size page. ListMagic is a Chrome extension that fills the Meesho Supplier Panel catalog form; you press Submit yourself.
Sports shoes, slippers, safety shoes and ladies footwear HSN code
Sports shoes follow the upper: textile uppers are 6404 11, the line for tennis, gym and training shoes. A rubber or plastic shoe counts as "sports footwear" under 6402 19 only when it is built for a sport and has spikes, studs, clips or bars (sub-heading note). A plain moulded plastic sneaker goes to 6402 91 if it covers the ankle, otherwise 6402 99.
Rubber or plastic slippers and flip-flops are 6402; leather safety shoes with a metal toe-cap are 6403 40 00. Ladies footwear uses the same headings and 6-digit sub-headings as men’s. Only a few 8-digit leather lines split by wearer, such as 6403 51 12 for women.
HSN codes for safety shoes, slippers, bags and clothes
| Item | HSN heading | Page |
|---|---|---|
| Safety shoes | 6401 10 / 6403 40 (metal toe-cap) | Safety shoes HSN code (coming soon) |
| Slippers and flip-flops | 6402 | Slipper HSN code (coming soon) |
| Bags and handbags | 4202 | Bags HSN code |
| Clothes | ch. 61 / 62 | Clothes HSN code list |
Footwear lines from DGCIS ITC-HS chapter 64 and the GST portal master, checked 11 Oct 2026. Every item is in the HSN codes list.
Frequently asked questions
What is the HSN code 6403 for footwear?
6403 is footwear with uppers of leather and soles of rubber, plastics or leather.
What is the GST rate for HSN 64011010?
6401 footwear follows the footwear band: 5% up to ₹2,500 a pair, 18% above.
What is the GST rate for HSN code 64041990?
6404 19 textile-upper footwear is 5% up to ₹2,500 a pair and 18% above.
What does the HSN code 640610 represent?
It is under 6406, parts of footwear such as uppers. Outer soles and heels of rubber or plastics are 6406 20 00.
Is GST on shoes 12%?
Not since 22 September 2025; footwear is now 5% up to ₹2,500 a pair and 18% above (PIB, 56th GST Council).
What is the HSN code for sports shoes?
6404 11 if the upper is textile; 6402 19 if the upper is rubber or plastic and the shoe has spikes or studs for a sport. Other plastic sneakers are 6402 91 or 6402 99.
What is the 8-digit HSN code for shoes?
It follows upper and sole: 6404 11 90 for mesh sports shoes, 6404 19 10 for canvas shoes on a rubber sole, 6403 51 11 for men’s all-leather ankle shoes and 6402 99 90 for plastic slippers.
What is the 6-digit HSN code for footwear?
640411 for textile-upper sports shoes, 640419 for other textile-upper footwear, 640299 for rubber or plastic slippers and sandals, and 640359 or 640399 for leather sandals.
What is the HSN code for safety shoes?
Leather safety shoes with a metal toe-cap are 6403 40 00; waterproof rubber footwear with a metal toe-cap is 6401 10 10. Both follow the ₹2,500 per pair band.
What is the HSN code for slippers?
Rubber or plastic slippers are 6402: 6402 20 when the thong is plugged into the sole, otherwise 6402 99. GST is 5% up to ₹2,500 a pair.
Related
Checked by the StitchMagic team on 11 Oct 2026. StitchMagic is a set of free tools and one AI listing agent (ListMagic) for online sellers in India that helps them list faster on Meesho, Flipkart and Amazon.in and sell more. Found an error? Tell us; we correct with a dated note.