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September 29, 2025

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GST Rates & HSN Code for Footwear Parts

Running a footwear business? it does not matter much whether you are making shoes, selling parts, or supplying components across India — all comes down to handling taxes. By applying the correct GST rates and HSN code for footwear parts, you can avoid fines or errors, and also stay on top of the rules while claiming tax credits easily.

Footwear parts consist of uppers, soles, heels, and insoles have specific HSN codes. Using the accurate code ensures smooth invoicing and proper GST calculation, whether you are selling within your state or shipping products across India. This guide will break down everything in detail for you to know: GST rates, HSN codes, compliance tips, and the benefits of proper GST management for footwear businesses.

What is an HSN Code?

An HSN code is a number assigned to a product to tell the government exactly what is being sold. Think of it like a product’s ID for taxes. It helps businesses, tax authorities, and auditors identify the right tax rate quickly.

For footwear parts, HSN codes help you:

Know the correct GST rate
Create accurate invoices
Keep audit-ready records
Smoothly handle interstate and intrastate sales

Here’s a quick reference table for footwear parts:

HSN Code	Description	GST Rate
6406	Footwear parts including uppers, insoles, heel cushions, gaiters, leggings, and similar components	18%
6406 10	Uppers and parts thereof, other than stiffeners	18%
6406 91	Outer soles and heels, of rubber and plastics	18%
6406 99	Other footwear parts (including gaiters, leggings, and similar articles)	18%

Key Takeawa: Recently, footwear priced below ₹2,500 was moved to the 5% GST rate and parts used in such footwear may also qualify.

Tip: Check the official GST portal to stay updated on rates and classifications.

GST Rates for Footwear Parts

Most footwear parts are taxed at 18% GST in India. This applies whether the parts are manufactured locally or imported.

Some Useful Points to Remember

All footwear parts including uppers, soles, heels, and accessories, are taxed at 18% GST.
Valid for both B2B and B2C transactions.
You can claim input tax credit (ITC) on raw materials and components.
Correct HSN classification is necessary for both intrastate and interstate sales.

Start using cloud-based accounting software for your footwear business today – Simplify invoicing, HSN coding, and tax calculations. Focus on growing your business, not paperwork!

Footwear Parts and Their HSN Codes

HSN code 6406 covers all footwear parts. Here’s a complete list given below:

1. Uppers (HSN 6406 10) – The top part of the shoe, made of leather, fabric, or synthetic material.

2. Soles (HSN 6406 91) – The bottom part supporting the foot, including rubber, leather, or EVA soles.

3. Other Components (HSN 6406 99) – Heels, insoles, eyelets, buckles, and small accessories.

Tip: By using accurate HSN codes you can claim GST credits easily and avoid tax issues, it does not matter even if you are selling to other states.

Why Accurate HSN Classification Matters

Incorrect classification can lead to number of issues which are given below:

Penalties from tax authorities
Delayed ITC claims
Confusing accounting records
Audit problems, especially for interstate sales

‍Pro tip: Always double-check HSN codes on the GST portal and list them clearly on invoices.

If you sell online or handle multiple product lines, accounting software for e-commerce can automatically assign correct HSN codes and GST rates.

GST Compliance Tips for Footwear Businesses

Managing GST doesn’t need to be stressful if you keep a few basics in mind:

1. GST Registration

Necessary registration for GST if your business turnover crosses ₹40 lakh (₹20 lakh for North-Eastern and hill states) and even if your business turnover is below this limit, voluntary registration can help you claim input tax credit (ITC) on raw materials.

2. Invoices

Every invoice should show the HSN code, GST rate, and value which is taxable. This helps in avoiding common errors and ensures buyers can claim ITC without any issues.

3. Return Filing

File GST returns on time.Missing deadlines can block ITC and add penalties. Using cloud-based accounting software makes return filing faster and error-free.

4. E- Way Bill

Required for transporting goods worth over ₹50,000, especially for interstate sales. Having it ready prevents shipment delays.

5. Organized Records

Keep purchase, sales, and transport documents properly filed. Clean records save time during audits and make ITC claims smoother.

6. Technology

Manual GST tracking is often prone to errors and makes accounting tedious. Swipe E-Invoice solution can simplify your invoicing, filing, and compliance.

Benefits of Proper GST Management

Handling GST correctly offers a range of benefits which you can see below:

1. Avoid Fines and Penalties: Correct classification and timely filings keep your business safe.‍

2. Claim Input Tax Credit ITC: Reduces your tax liability legally.‍

3. Audit-Ready Records: Makes inspections easier and less stressful.‍

4. Better Accounting Efficiency : Automation reduces human related mistakes and saves your time.‍

5. Peace of Mind: Focus on growing your business instead of worrying about tax errors.‍

6. Smooth Interstate Transactions: Correct HSN codes ensure GST is applied properly when selling to other states.

Conclusion

Knowing GST rates and HSN codes is very important for every manufacturer, trader, and supplier. Correct or right classification keeps your business legal proof, helps you avoid penalties, and makes sure you can claim input tax credit without any trouble or hassle.

The good news is that you don’t have to handle it all by yourself. Swipe's Cloud-based accounting software can make your accounting easier & automate HSN coding, invoicing, and GST return filing. This not only saves your time and cuts down on manual work or errors but also makes selling across different states a lot easier. In short, we can conclude that smarter tools mean less stress so that you can change your mindset and goals or focus more on growing your footwear business.

FAQs

1. What GST rate is applicable for all the footwear parts in India?

All footwear parts which include suppers, soles, and heels, are taxed at 18% GST.

2. Which HSN code is for leather soles?

Leather soles are under HSN 6406 91, with an 18% GST rate.

3. Can I claim input tax credit for footwear parts?

Yes, businesses can claim ITC for raw materials and components used to make shoes.

4. Are imported footwear parts taxed?

Yes, all imported parts are taxed at 18% GST, plus any customs duties if applicable.

5. How can I make my GST compliance easy or smoother for my footwear business?

Using cloud-based accounting software which can automate HSN codes, invoices, and returns, especially for interstate sales

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