HSN codes for footwear: 6401 to 6406
Footwear is Chapter 64. The heading is chosen mainly by what the upper is made of — not by the brand or the price.
In short: look at the upper (the part that covers the foot) and the outer sole. Rubber or plastic upper → 6402. Leather upper → 6403. Textile upper → 6404. The HSN code does not set the GST rate for footwear — the sale value per pair does.
The six headings
| HSN | What it covers | Typical pairs |
|---|---|---|
| 6401 | Waterproof footwear with outer soles and uppers of rubber or plastics, where the upper is moulded on — not stitched, riveted, nailed or screwed to the sole | Gumboots, moulded rain boots |
| 6402 | Other footwear with outer soles and uppers of rubber or plastics | Hawai chappals, PVC and EVA sandals, plastic slippers, synthetic-upper sports shoes |
| 6403 | Footwear with uppers of leather (outer soles of rubber, plastics, leather or composition leather) | Leather formal shoes, leather sandals and boots |
| 6404 | Footwear with uppers of textile materials | Canvas shoes, mesh-upper sports shoes, cloth slippers |
| 6405 | Other footwear — pairs that fit none of the headings above | Uppers of other materials |
| 6406 | Parts of footwear; removable insoles, heel cushions and similar articles; gaiters and leggings | Uppers, soles sold as parts, insoles |
How to pick the heading
- See what the upper is made of. If it is a mix, go by the material that covers the largest outside area.
- Check the outer sole — the part that touches the ground.
- Take the code from your supplier's invoice as a cross-check. If your reading differs from theirs, ask your CA.
HSN and the GST rate
For most goods the HSN code tells you the rate. Footwear is different: the same heading can be at 5% or at 18%, depending on the sale value of the pair — up to ₹2,500 is 5%, above is 18%. See GST on footwear.
How many digits on the invoice
- Turnover up to ₹5 crore in the previous year: 4 digits (for example 6403) on B2B invoices; optional on B2C bills.
- Turnover above ₹5 crore: 6 digits on all invoices.
Your GSTR-1 also asks for an HSN-wise summary of sales.
Accessories are not Chapter 64
Socks, shoe polish, laces, bags and belts have their own chapters, codes and rates. Keep them as separate items with their own HSN.
In Padam
When you create an article, Padam suggests the HSN from the upper material you choose (6401–6405; parts 6406). Accessories carry their own HSN and GST rate. Reports give the HSN-wise summary with the B2B / B2C split for GSTR-1.
General information, not tax or legal advice. Last reviewed 16 November 2026. Rates and rules change — confirm with your chartered accountant before you act on it.
HSN suggested as you add the article
Choose the upper material; Padam fills the code and keeps the HSN summary for your return.