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A shoe repair shop's bill should describe each pair and the work done, since several pairs and bags often come in together. Repair of footwear and leather goods is SAC 998721 at 18%, shoe polish and creams fall under HSN 3405 at 18% and adhesives under 3506 at 18%. Beyond the basics, record the item type and brand, the repair performed such as full resole, heel replacement, restitching or zip change, the token number, the condition noted at receipt and the delivery date.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Full resole with leather sole, men's formal shoes | 998721 | 1 PAIR | 1,200.00 | 1,200.00 | 18% |
| Heel tip replacement, ladies shoes | 998721 | 2 PAIR | 250.00 | 500.00 | 18% |
| Handbag zip replacement and strap restitching | 998721 | 1 NOS | 450.00 | 450.00 | 18% |
| Shoe polish cream, black, 40 g | 3405 | 2 NOS | 90.00 | 180.00 | 18% |
| Rubber adhesive for footwear, 50 ml | 3506 | 1 NOS | 80.00 | 80.00 | 18% |
| Taxable value | ₹2,410.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹433.80 | ||||
| Invoice total | ₹2,843.80 | ||||
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: What Is a SAC Code and How Is It Used Under GST? · Billing for Service Businesses: Models, GST and Best Practice · Composition Scheme Under GST: Is It Right for Your Business?
Repair services of footwear and leather goods sit under SAC 998721 in heading 9987, maintenance and repair services. The September 2025 changes did not cut this rate, so shoe and bag repair is billed at 18%. Do not confuse it with the 5% rate for footwear up to Rs 2,500 a pair; that applies to the sale of new footwear under chapter 64, not to repair of footwear.
Polishes and creams for footwear are named in heading 3405 and are in the 18% schedule. Prepared glues and adhesives under 3506 are also 18%. When these are used in the repair, they are part of the service. Bill them as separate goods only when sold to the customer to take away.
Most cobblers and small repair shops stay below the Rs 20 lakh service threshold and do not register. Once registered, the 18% rate applies to all repairs. The service composition option at 6% up to Rs 50 lakh is often attractive because customers are individuals who do not claim credit, but the shop then issues bills of supply.
Some shops repair footwear for brands under warranty. In those cases, the shop bills the brand under its service agreement rather than the customer, and the customer pays nothing for the covered repair. Keep a separate invoice series for brand claims so that warranty and retail work are easy to reconcile.
If the shop also sells new shoes or chappals, those are goods of chapter 64, taxed at 5% up to Rs 2,500 a pair and at 18% above. Keep repair and sale lines separate so each gets its correct rate and code.
Shoe repair counters in malls and stations usually belong to chains with many outlets. Each state registration needs its own invoice series, and every counter should print the GSTIN of the state it operates in. Because most jobs are small, counters often use the daily consolidated invoice allowed for supplies below Rs 200 to unregistered customers who do not ask for one; larger jobs such as a full resole or bag restoration should get an individual invoice so the customer has proof for collection and any later complaint.
Some repair businesses offer doorstep pickup through their own staff or an app. The pickup and delivery charge is part of the repair service and taxed with it at 18%. If the business works through a delivery platform, check whether the platform or the shop is the supplier of the delivery leg.
18%. Repair of footwear and leather goods under SAC 998721 is taxed at 9% CGST and 9% SGST.
Yes. SAC 998721 covers repair of footwear and leather goods, including bags and belts.
18%. Polishes and creams for footwear fall under heading 3405.
Only if turnover crosses the service threshold of Rs 20 lakh in most states. Most small cobblers are below it.
Yes. List each pair or item on its own line with the token number and work done, so the customer can check each one at collection.
Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), goods rate schedules · CBIC — Notification 9/2025-Central Tax (Rate), 17 Sep 2025 · CBIC tax information portal (notifications and SAC scheme) · GST Council — rate rationalisation press release, 56th meeting
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