GST Rate on Rain shoes
The GST rate on rain shoes is 18%, under HSN code 6401 (waterproof footwear (rubber, plastic)). Here is the full breakdown, a worked example, and related rates in Textiles & Apparel.
GST rate breakdown for rain shoes
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- HSN code on the invoice: 6401
- Also covers: gumboot, waterproof 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 rain 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 rain shoes
What is the GST rate on rain shoes?
The GST rate on rain shoes is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Rain shoes falls under HSN code 6401.
What is the HSN code for rain shoes?
Rain shoes falls under HSN code 6401, which covers waterproof footwear (rubber, plastic). Show this code on every GST tax invoice line for rain shoes.