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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.

7 min read
Rows of embroidered leather juttis in tan, gold and bright colours displayed on white shelves at a stall
Rows of embroidered leather juttis in tan, gold and bright colours displayed on white shelves at a stall
In this post · 9 sections

Short answer: 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.

Rules and rates checked on 24 October 2026. Sources are listed at the end of this page.

Licences and registrations

WhatDo you need it?CostWhere
GST registrationYes if you ship to any other state; otherwise only above ₹40 lakh turnover (₹20 lakh or ₹10 lakh in some states)No fee is stated in the notifications readGST common portal (gst.gov.in)
BIS licence (Standard Mark) under the leather and other materials footwear QCOOnly for the listed types, for example sports footwear (IS 15844), canvas shoes with rubber sole (IS 3735) and general-purpose shoes (IS 17043). Micro and small manufacturing units are exemptNot stated in the sources readBureau of Indian Standards (bis.gov.in)
BIS licence under the all-rubber and all-polymeric footwear QCOYes for medium and large makers. Micro and small enterprises have until 31 July 2027Not stated in the sources readBureau of Indian Standards (bis.gov.in)

GST registration. Section 24(i) of the CGST Act makes registration compulsory for anyone making inter-State taxable supplies, whatever the turnover. Notification 10/2019-CT exempts goods-only sellers up to ₹40 lakh, but that exemption excludes section 24 cases and intra-state sellers in Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand.

BIS licence (Standard Mark) under the leather and other materials footwear QCO. The Footwear made from Leather and other Materials (Quality Control) Order, 2024 has applied since 1 August 2024. Listed goods must conform to the Indian Standard and carry the Standard Mark under a BIS licence. Section 17(1) of the BIS Act bars anyone from selling, storing or exhibiting such goods for sale without the mark, unless the order exempts them.

BIS licence under the all-rubber and all-polymeric footwear QCO. A June 2026 amendment to the Footwear Made from All Rubber and All Polymeric Material and its Components (Quality Control) Order, 2024 gave MSEs one more year.

GST rate and HSN code

HSN 64: Footwear of sale value not exceeding Rs.2500 per pair. GST rate: 5% (Notification 9/2025-CT(R), Schedule I, S.No. 392 (above ₹2,500: Schedule II, S.No. 202–206)). Before 22 September 2025 it was 12% (up to ₹1,000 a pair); 18% above ₹2,500 (unchanged).

Schedule I, S.No. 392 covers "64 Footwear of sale value not exceeding Rs.2500 per pair" at 5%. Schedule II lists headings 6401 to 6405 at 18% (S.No. 202–206), which covers pairs above ₹2,500. The PIB note on the 56th GST Council says footwear up to ₹2,500 a pair moved from 12% to 5%, and footwear above ₹2,500 stays at 18%. The earlier 12% for pairs up to ₹1,000 dates from Notification 21/2021-CT(R), effective 1 January 2022.

The test is per pair, on sale value. A ₹1,999 pair is 5%. A pair priced at ₹2,999 including 18% GST has a value of ₹2,541.53, so it stays at 18%.

Parts are a separate entry. Heading 6406, which covers uppers, removable insoles, heel cushions, gaiters and similar articles, is at Schedule II, S.No. 207, at 18% whatever the price.

Worked example: one sale at ₹1,999

Price the buyer pays (GST included)₹1,999
Taxable value₹1,903.8
Buyer in your state: CGST + SGST₹47.6 + ₹47.6
Buyer in another state: IGST₹95.2

What the label and product page must show

  • Pack: size, since the size of the contents matters (rule 6(1)(f) of the Legal Metrology (Packaged Commodities) Rules).
  • Pack: generic name and net quantity, for example "1 pair" (rules 6(1)(b), 6(1)(c)).
  • Pack: country of origin for imported pairs (rule 6(1)(aa)).
  • Shoe or box: the BIS Standard Mark with licence for types covered by a QCO, unless the maker is exempt.
  • Pack: name and address of the manufacturer, and of the packer or importer where different (Legal Metrology (Packaged Commodities) Rules 2011, rule 6(1)(a)).
  • Pack: MRP in rupees, stated as inclusive of all taxes (rule 6(1)(e)).
  • Product page: show every rule 6(1) declaration except the month and year of manufacture, which rule 6(10) lets online listings leave out.
  • Product page: return, refund, exchange, delivery and payment terms, and the total price as one figure (Consumer Protection (E-Commerce) Rules 2020, rule 7(1)).
  • Website: your legal name, address, customer care contact and a grievance officer who acknowledges complaints within 48 hours and resolves them within one month (E-Commerce Rules, rules 4(2), 4(4), 4(5)).

Packing, shipping and listing

A ₹1,999 pair at 5% GST has a taxable value of ₹1,903.80 and tax of ₹95.20. If you sell across the ₹2,500 line, set the tax rate per product. A store-wide rate will be wrong for some pairs.

If you resell, ask your supplier for the BIS licence number for QCO-listed types. If they claim the micro or small exemption, ask for proof of that status. The exemption belongs to the manufacturing unit, and section 17 of the BIS Act reaches whoever sells or stores non-conforming goods.

Under E-Commerce Rule 7(4) you cannot refuse a return when the item does not match its description, so publish a size chart in cm.

Mistakes to avoid

  • Applying 5% to insoles or heel cushions sold separately. Heading 6406 is 18%.
  • Billing a pair above ₹2,500 at 5% because most of your range is cheaper. The rate follows each pair's sale value.
  • Importing sports shoes without a BIS licence. Sports footwear (IS 15844) is in the 2024 QCO.
  • Assuming the MSE exemption covers you as a trader. It is written for micro and small manufacturing units.
  • Leaving the size off the box. Rule 6(1)(f) requires dimensions where size matters.

On your own Selzix store

You set the HSN code and GST rate on each product, and every order gets a GST invoice with the CGST and SGST or IGST split worked out from the buyer's state. Not sure you need GST at all? Read GST for online sellers in India.

Questions sellers ask

What is the GST rate on footwear above ₹2,500?

18%. Footwear above ₹2,500 a pair falls under Schedule II, S.No. 202–206 of Notification 9/2025-CT(R). Pairs up to ₹2,500 are 5% under Schedule I, S.No. 392, from 22 September 2025.

Is BIS certification mandatory for footwear?

For the types listed in the 2024 footwear QCOs, yes. Examples are sports shoes, canvas shoes with rubber soles and general-purpose shoes. Micro and small manufacturing units are exempt from the leather and other materials order. For the rubber and polymeric order they have until 31 July 2027.

What is the HSN code for shoes?

Chapter 64. Headings 6401 to 6405 cover footwear by sole and upper material, for example 6403 for leather uppers and 6404 for textile uppers. Parts and insoles are 6406.

Sources

General information, not tax or legal advice. Rules change; check the source before you file or apply. Cover photo: Pratik Dugam on Unsplash.

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