
Selling footwear online in India: licences, GST rate and label rules
Footwear with a sale value up to ₹2,500 a pair pays 5% GST (Schedule I, S.No. 392). Above ₹2,500 a pair it pays 18% (Schedule II, S.No. 202–206). Sports shoes, canvas shoes and several other types need a BIS Standard Mark under the 2024 footwear Quality Control Orders, unless they come from a micro or small unit covered by an exemption or extension.

