Footwear GST calculator: 5% or 18%
Enter the price of one pair and the discount. The calculator picks the slab on the price after discount and splits the tax.
How GST on a pair is decided
From 22 September 2025: sale value up to ₹2,500 a pair → 5%. Above ₹2,500 → 18%.
- The rate is decided for each pair, not for the bill.
- It is decided on the sale value after discount, before GST.
- If your price includes GST (MRP style), the 5% edge is ₹2,625 — that is ₹2,500 + 5%.
The gap above ₹2,625
An inclusive price between ₹2,625 and ₹2,950 does not fit 5% (its value at 5% is over ₹2,500), so it is billed at 18%. At ₹2,625 the customer pays less and the shop keeps more. The calculator tells you when a price sits in this gap.
Read more: GST on footwear explained.
Questions
Is the ₹2,500 limit on the MRP or on the selling price?
On the sale value of the pair — what you actually charge after discount, before GST. A pair with an MRP above the limit can fall into 5% when it is sold at a discount.
Two pairs on one bill total ₹4,000. Which rate?
Each pair is looked at alone. Two pairs at ₹2,000 each are both at 5%.
Why CGST and SGST?
For a buyer in your own state the GST is split into two equal halves, CGST and SGST. For a buyer in another state the whole amount is IGST.
Let the bill decide the slab
Padam picks 5% or 18% for every pair on the bill and prints the slab-wise summary.