Manufacturing
A footwear manufacturer's GST invoice must apply the rate pair by pair. From 22 September 2025, footwear of chapter 64 with a sale value up to ₹2,500 per pair is taxed at 5%, and footwear above that at 18%. The invoice should list article number, upper and sole material, size set, quantity in pairs and per-pair price, with the HSN heading for leather, textile or rubber uppers. Footwear parts such as uppers and soles go under 6406.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Men's leather formal shoe, article MF-301, sizes 6-10 | 6403 | 240 PRS | 1,150.00 | 2,76,000.00 | 5% |
| Women's PU sandal, article WS-118, sizes 4-8 | 6402 | 600 PRS | 310.00 | 1,86,000.00 | 5% |
| Sports running shoe, textile upper, article RS-77 | 6404 | 300 PRS | 980.00 | 2,94,000.00 | 5% |
| Premium leather boot, article PB-12, sizes 7-11 | 6403 | 60 PRS | 3,200.00 | 1,92,000.00 | 18% |
| EVA moulded slipper, article EV-09 | 6402 | 1200 PRS | 95.00 | 1,14,000.00 | 5% |
| Taxable value | ₹10,62,000.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹78,060.00 | ||||
| Invoice total | ₹11,40,060.00 | ||||
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
Read more: GST Invoice Format: How to Lay Out a Compliant Tax Invoice · GST Rates and Slabs in India: The Current Structure Explained · Delivery Challan Under GST: When and How to Use One · What Is an HSN Code and Why Does Every GST Invoice Need One?
Notification 9/2025-Central Tax (Rate) lists footwear of chapter 64 with a sale value not exceeding ₹2,500 per pair in the 5% schedule. Footwear above that value falls under its heading in the 18% schedule, such as 6403 for leather uppers or 6404 for textile uppers. The test applies to each pair's sale value on the invoice, not to MRP. A premium leather article sold to a retailer at ₹2,400 a pair is taxed at 5%, even if its MRP is higher.
Uppers, soles, insoles and other parts of footwear fall under heading 6406, which is in the 18% schedule. A unit that sells uppers to other shoemakers must not apply the finished-footwear 5% rate to those parts. Keep finished pairs and parts on separate invoice lines with their own headings.
Footwear sold at 5% often uses inputs such as synthetic leather, chemicals, adhesives and machinery at 18%. Units with large volumes of low-value footwear can build up unused credit. A refund under section 54(3) may be claimed using the Rule 89(5) formula, subject to any notified restrictions. Accurate input and output HSN records are essential.
Stitching of uppers and finishing are commonly sent to job workers in footwear clusters. Use delivery challans under section 143 and track returns within one year. Job workers bill only labour charges.
Within chapter 64, the four-digit heading depends on materials. Footwear with uppers of leather and soles of rubber, plastics or leather goes under 6403; footwear with textile uppers under 6404; footwear with both uppers and soles of rubber or plastics, such as moulded slippers and sandals, under 6402; and waterproof moulded footwear under 6401. The rate test of ₹2,500 per pair applies across these headings, but GSTR-1 and e-invoices still need the right heading. Map each article to its heading once in the item master so the billing software applies it consistently.
Footwear of chapter 64 with a sale value up to ₹2,500 per pair is at 5%. Footwear above ₹2,500 per pair is at 18%. These rates apply from 22 September 2025.
No. The limit applies to the sale value of the supply, which for a manufacturer is the per-pair transaction value on the invoice, not the MRP.
Parts of footwear, including uppers, fall under heading 6406 and are in the 18% schedule.
Yes, but each article should be a separate line with its own HSN, per-pair value and rate, so the 5% and 18% lines are clear.
Show scheme pairs on the invoice as free or discounted lines, so the per-pair value of paid goods stays clear and the buyer's stock matches your records.
If your aggregate turnover in any financial year from 2017-18 onward has exceeded ₹5 crore, B2B invoices to registered retailers and distributors must be reported to the Invoice Registration Portal and carry an IRN and QR code. Sales to unregistered buyers and consumers do not need an IRN.
Sources: Gazette of India — Notification 9/2025-Central Tax (Rate), G.S.R. 641(E), 17 Sept 2025 · CBIC — GST rates for goods and services
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