GST Rate on Leather shoes
The GST rate on leather shoes is 18%, under HSN code 6403 (footwear with leather uppers). Here is the full breakdown, a worked example, and related rates in Textiles & Apparel.
GST rate breakdown for leather shoes
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- HSN code on the invoice: 6403
- Also covers: footwear, shoes
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Apparel and footwear above ₹2,500 per piece are taxed at 18%; up to ₹2,500 the rate is 5%. Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on leather shoes
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on leather shoes
What is the GST rate on leather shoes?
The GST rate on leather shoes is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Leather shoes falls under HSN code 6403.
What is the HSN code for leather shoes?
Leather shoes falls under HSN code 6403, which covers footwear with leather uppers. Show this code on every GST tax invoice line for leather shoes.