GST invoice format for a footwear shop (shoe store)
A footwear bill turns on the price of each pair. Since 22 September 2025, footwear of chapter 64 with a sale value up to 2,500 rupees per pair is taxed at 5%, while costlier pairs stay at 18%. Beyond the standard fields, the invoice should show the article number, size, per-pair price after discount and the resulting rate, and it must tax accessories such as shoe polish, socks and leather belts at their own rates rather than the footwear rate.
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Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a footwear shop invoice needs
Article or style number
Shoe brands use article numbers to identify a design across sizes. Printing it lets the shop trace stock, handle manufacturer warranty claims on sole separation and match exchanges to the exact model sold.
Size and width
Exchanges for a different size are routine. Recording the size, and width fitting where the brand offers it, on the bill speeds up exchanges and helps reconcile the returned pair with stock records.
Per-pair price after discount
The 2,500 rupee test is applied per pair on the actual sale value. A clear post-discount price per pair on every line is the evidence for charging 5% or 18% on that pair.
Upper and sole material
Chapter 64 headings depend on the material of the upper and outer sole, such as leather uppers (6403) or textile uppers (6404). Noting the material supports the HSN you print.
Accessory lines kept separate
Polish, socks, insoles and laces are sold at the counter with shoes. Listing them as separate lines with their own HSN prevents them from silently picking up the footwear rate.
Warranty or guarantee period
Many sports and school shoe brands offer a limited guarantee. Showing the period on the bill avoids arguments when a pair comes back and links the claim to the original invoice date.
Standard GST invoice fields
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
✓Supplier name, address and GSTIN
✓Consecutive invoice number (max 16 characters, unique for the year)
Notification 9/2025-Central Tax (Rate) places footwear of chapter 64 with a sale value not exceeding 2,500 rupees per pair in the 5% schedule, while footwear of headings 6401 to 6405 above that value remains in the 18% schedule. Earlier the cut-off was 1,000 rupees, with 12% below and 18% above. The PIB release on the 56th GST Council meeting describes this as a direct relief for consumers buying mass-market footwear. For a shoe shop it means the rate depends on the price of the pair being sold, so the same brand can appear at 5% for a basic model and 18% for its premium line.
Accessories are not footwear
Shoe polish and creams of heading 3405 remain at 18% under Notification 9/2025. Knitted socks fall under chapter 61 and follow the apparel rule of 5% up to 2,500 rupees per piece. Leather belts and wallets are leather articles under heading 4203 or 4202 at 18%. A shoe shop that lets its POS default every counter item to the footwear rate will mis-tax these add-ons. Each accessory needs its own item code, HSN and rate, and a combined pack sold for one price must be checked under the mixed supply rule, which applies the highest rate in the pack.
Offers that cross the threshold
Flat-price offers such as two pairs for 4,000 rupees are common in footwear retail. If the price is allocated equally, each pair is sold at 2,000 rupees and falls in the 5% slab; if one pair is billed at full price and the other at a token value, the rates differ. The allocation must be shown on the invoice under section 15(3), and it should reflect the real pricing of the offer, not a split chosen to push every pair below the threshold. Keep the offer terms on record to support the allocation.
Returns and manufacturer replacements
When a pair is replaced free by the brand under a guarantee, the shop is usually passing on the manufacturer's replacement rather than making a fresh sale to the customer. Record the replacement against the original invoice number and keep the brand's credit note or replacement document. Where the customer instead returns the pair for a refund, issue a credit note under section 34 that cites the original invoice and the rate charged on that pair, so the output tax reverses at the same rate and the refund amount matches the original line exactly.
Common billing mistakes
✕Applying 18% to every pair simply because the shop mainly sells branded or imported shoes, even when the actual sale price of a pair is below 2,500 rupees.
✕Billing shoe polish, socks and leather belts at the footwear rate simply because they were scanned at the same counter as the shoes.
✕Splitting a two-pair combo offer so artificially that every pair lands under 2,500 rupees while the real pricing of the offer says otherwise.
✕Treating a brand-approved free replacement as a fresh sale and charging the customer GST again on the new pair at the counter.
Footwear shop GST invoice: FAQ
What is the GST rate on shoes and chappals now?
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From 22 September 2025 footwear priced up to 2,500 rupees per pair attracts 5% GST and footwear above that attracts 18%. The rate is decided on the actual sale value of each pair, after any discount shown on the bill. Slippers, sandals, school shoes and sports shoes all follow the same per-pair test.
Which HSN codes are used for footwear?
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Chapter 64 covers footwear. Common headings are 6401 for waterproof rubber or plastic footwear, 6402 for other rubber or plastic footwear such as slippers, 6403 for leather uppers, 6404 for textile uppers such as canvas and running shoes, and 6405 for other footwear. Parts such as insoles fall under 6406.
Can one footwear bill have 5% and 18% lines?
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Yes. A bill with a 2,199 rupee pair of formal shoes and a 3,999 rupee pair of running shoes will show 5% on the first and 18% on the second. Polish at 18% and socks at 5% may also appear. The invoice must show the rate on each line and the tax summary should total each rate separately.
Does a shoe shop need an e-way bill for stock transfers?
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Moving stock between your own branches in different states is a taxable supply and needs a tax invoice and an e-way bill when the value crosses the limit. Within the same state, a delivery challan is used for branch transfers, and an e-way bill is needed only if the state's threshold for that movement is crossed.