All footwear in Chapter 64 is 5% GST up to ₹2,500 per pair and 18% above. A footwear shop needs billing software that sets the rate by the pair's price, tracks stock by size, prints barcode tags with MRP, and bills bags and accessories at their own rates. FundRaksha Book prints batch labels with MRP and bills by scan; sizes are set up as separate items.
GST on footwear and accessories
| Item | HSN | GST |
|---|---|---|
| Shoes | 6403 | 5% up to ₹2,500 per pair; 18% above |
| Sports shoes | 6404 | 5% up to ₹2,500 per pair; 18% above |
| Chappals and slippers | 6402 | 5% up to ₹2,500 per pair; 18% above |
| Bags | 4202 | 18% (cotton or jute handbags 5%) |
Most chappals and everyday shoes fall under ₹2,500 a pair and so are 5%. Branded sports shoes often cross the line. The rate follows the actual sale value of the pair, after discount.
What a footwear shop needs
- Size-wise stock. Sizes 5 to 11 in each style, and the ability to see that size 9 is gone.
- Tags. A barcode label on each box with the price and MRP.
- Rate by price band. Items above ₹2,500 a pair at 18%, the rest at 5%.
- Discounts and offers. Buy-one-get-one and season sales are common; check they do not change the rate band.
- Supplier credit. Footwear is often bought from brand distributors on credit terms.
How FundRaksha Book handles it
Set each style and size up as its own item, such as "Runner Black 8" and "Runner Black 9", when you enter the supplier bill. Book gives every purchase batch a barcode and you print one label per pair on A4 sticker sheets or a thermal roll, with the MRP if you recorded it. At the counter, scan the box and the item is on the bill at the right rate.
Book takes the GST rate from the batch, so set it from your selling price when you buy: 5% for pairs you will sell at up to ₹2,500, 18% above. It will not move a pair from 18% to 5% if you discount it at the counter, so put sale stock at the right rate first. The stock summary shows quantity and value by item, which serves as your size-wise view.
FundRaksha Book is free for the first 300 invoices, with every feature switched on and no card needed. Sales and purchase invoices both count. After that, Pro is ₹999 a year for unlimited invoices, paid by UPI, card or net banking; the site says prices include applicable taxes as charged at checkout. See book.fundraksha.com.
What to check when choosing
- Can you set the GST rate by price band, and does it change if a discount crosses ₹2,500 a pair?
- How are sizes handled: as variants of one style, or as separate items?
- Does the label stock you already have work, and can it print MRP?
- Can you see stock by size quickly enough to reorder before the season ends?
Book prints labels with MRP on many label sizes, but sizes are separate items and the rate does not change automatically at the counter.
Worked example: two pairs and a bag
| Item | Taxable value | GST |
|---|---|---|
| Formal shoes, size 8 | ₹2,200 | 5%: ₹110 |
| Sports shoes, size 9 | ₹3,400 | 18%: ₹612 |
| Laptop bag (polyester) | ₹1,200 | 18%: ₹216 |
Taxable total ₹6,800, GST ₹938, bill ₹7,738. The invoice's HSN summary shows 6403 at 5%, 6404 at 18% and 4202 at 18% separately, which is what the customer's accountant needs if this is a business purchase.
Sources
Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.