जूतों पर GST · GST guide
GST on footwear in India: the ₹2,500 per-pair rule
Footwear (HSN chapter 64) is taxed per pair on the price it actually sells for: 5% GST when a pair sells for ₹2,500 or less, and 18% when it sells for more. The slab is decided line by line, after discount, so two pairs on the same bill can carry different rates. These rates apply from 22 September 2025.
The rule in one table
Before 22 September 2025 the slab was ₹1,000 per pair, with 5% below and 12% above. If your old software still uses ₹1,000 or 12%, your bills are wrong today.
Accessories rates vary by exact HSN code. Confirm each code you stock with your CA before go-live.
| Item | HSN | GST rate |
|---|---|---|
| Footwear selling at ₹2,500 or less per pair | 64 | 5% |
| Footwear selling above ₹2,500 per pair | 64 | 18% |
| Socks, same per-pair slab as footwear | 6115 | 5% / 18% |
| Shoe polish and shoe care | 3405 | 18% |
| Belts, wallets and leather goods | 4203 / 4202 | 18% |
Why the discount decides the rate
The slab is tested on the price the customer pays for the pair, not on the MRP printed on the box. A discount can move a pair from 18% down to 5%.
KounterPOS prices are GST-inclusive, as most Indian shoe stores quote them. The till applies the discount first, compares the charged price per pair with ₹2,500, and then works out how much of that price is GST.
| MRP | Discount | Customer pays | Slab | GST inside price | Store keeps (taxable value) |
|---|---|---|---|---|---|
| ₹1,499 | None | ₹1,499.00 | 5% | ₹71.38 | ₹1,427.62 |
| ₹2,999 | 10% | ₹2,699.10 | 18% | ₹411.73 | ₹2,287.37 |
| ₹2,999 | 20% | ₹2,399.20 | 5% | ₹114.25 | ₹2,284.95 |
| ₹3,499 | 30% | ₹2,449.30 | 5% | ₹116.63 | ₹2,332.67 |
The festive-sale trap
Look at the ₹2,999 pair above. At 10% off the customer pays ₹300 more than at 20% off, yet the store keeps only about ₹2 more, because the higher price crosses ₹2,500 and jumps to 18% GST.
When you plan a sale, check where your popular MRPs land after discount. A scheme that brings a pair just under ₹2,500 can be almost free for you and much better for the customer.
Mixed bills, returns and exchanges
- Each line is taxed on its own. A ₹3,200 sneaker at 18% and a ₹900 chappal at 5% can share one bill.
- A bill-level discount has to be spread across lines before the slab is tested, or the rate on some pairs will be wrong.
- A return or exchange reverses the GST at the rate charged on the original bill, through a credit note.
- The GST split between CGST and SGST (same state) or IGST (other state) follows the place of supply.
How KounterPOS handles it
- Picks 5% or 18% on every line automatically, after discount, on the till and on the invoice.
- Keeps the slab threshold as a store setting, so a future GST Council change is a settings edit, not a software update.
- Prints HSN, rate, and the CGST/SGST or IGST split on the thermal bill and the WhatsApp PDF.
- Exports GSTR-1 data, and ledgers and vouchers to Tally, so your CA files from the same numbers the till billed.
Common questions
Is GST on footwear 5% or 18%?
Both, depending on price. A pair that sells for ₹2,500 or less attracts 5% GST, and a pair that sells for more than ₹2,500 attracts 18%. The test is per pair, on the price after discount.
Is the ₹2,500 limit on MRP or on the selling price?
On the price the pair actually sells for, after discount, not the printed MRP. A ₹2,999 pair sold at 20% off for ₹2,399.20 falls in the 5% slab.
What was the old GST rate on footwear?
Until 21 September 2025, footwear up to ₹1,000 per pair was taxed at 5% and above ₹1,000 at 12%. From 22 September 2025 the slab is ₹2,500, with 5% below and 18% above.
What is the GST on socks and shoe polish?
Socks follow the same per-pair slab as footwear: 5% up to ₹2,500 and 18% above. Shoe polish and most leather accessories such as belts are taxed at 18%.
See it with your own styles and prices
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