The HSN code for sports shoes is 6404. GST: 5% if sale value up to ₹2,500 per pair; 18% above ₹2,500 per pair. Canvas and mesh-upper shoes are taxed by the sale value of each pair.
HSN code and GST rate for sports shoes
| Item | Sports shoes |
|---|---|
| HSN heading | 6404 |
| Description | Footwear with outer soles of rubber, plastics or leather and uppers of textile materials |
| GST rate | 5% if sale value up to ₹2,500 per pair; 18% above ₹2,500 per pair |
Canvas and mesh-upper shoes are taxed by the sale value of each pair.
See every GST rate entry under heading 6404 on the HSN 6404 page.
Example: GST on a ₹1,000 sale of sports shoes
The rate depends on the value or the form of the goods (5% if sale value up to ₹2,500 per pair; 18% above ₹2,500 per pair). Work out which slab each line falls in, then apply it; the GST calculator shows the CGST, SGST or IGST split for any rate.
How to show it on your invoice
Write the HSN code against each item line: at least 4 digits (6404) if your turnover in the previous year was up to ₹5 crore, 6 digits above that. Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. A GST invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the taxable value and the tax for each rate. Make one in a minute with the free GST invoice generator, or keep billing in FundRaksha Book, which fills the HSN and splits the tax for you.