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Viraaj Vashishth

April 7, 2025

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GST rates and 6405 HSN code for Other Footwear

HSN Code 6405 “Other Footwear” relates to items that are categorized in the broader terms of footwear which is not clearly defined within Chapter 64 of HSN. It is an essential code under India's GST regime since it specifies the relevant tax rates on different types of footwear.

Understanding HSN Code 6405

HSN Code 6405 is allocated to footwear that are not captured under the other definable categories of Chapter 64. This relates to:

1. 64051000: Footwear with uppers of leather and composition leather.

2. 64052000: Footwear with uppers of fabric or other textile materials.

3. 64059000: Other footwears which can not be included in any of the above classes.

These subclasses guarantee equitable division of all the varieties of footwear so that they can be used in economic activities like taxing or trading.

You Can Also Read: HSN Code & GST on Footwear (Rubber & Plastic)

GST Rates Applicable to HSN Code 6405

There have been changes on the applicable GST footwear HSN CODE 6405 due to changes in the footwear industry taxation policies.

1. Sale Price Less Than 1,000 INR: Footwear Indicating Retail Sale Price (RSP) Up To Rs 1000 was charged a GST of 5 percent. Provided the footwears had their RSP permanently displayed on the product. However, From 1 st January 2022, the GST rate was raised to twelve percent in an attempt to balance tax rates within the shoewear industry.

2. Sale Price Greater Than 1,000 INR: footwear And Footwear have always been rated with Eighteen Percent GST.

It’s fair to have this division to ensure taxes collected are proportional to the price of the product.

Detailed GST Rates for Footwear Under HSN Code 6405

For clearer comprehension, the Summary of the GST rates of footwears under the HSN code6405 is as follows:

HSN Code	Description	Effective Date	Rate Revision
6405	Other Footwear	01/07/2017	5% 18%
64051000	Other Footwear With Uppers Of Leather Or Composition Leather	01/07/2017	5% 18%
64052000	Other Footwear With Uppers Of Textile Materials	01/07/2017	5% 18%
64059000	Other Footwear Other	01/07/2017	5% 18%

Important: Note that the GST rate is determined by the retail sale price of the footwear. Shoes up-to Rs. 1,000 have a twelve percent GST while those above Rs. 1,000 are taxed Eighteen Percent.

You Can Also Read: Footwear Uppers of Leather GST Rates & HSN Code 6403

Implications for Manufacturers and Retailers

Businesses are likely to be affected by the GST rates concerning HSN Code 6405 through:

1. Cost Structuring: Business operators must integrate the costlier GST rate of 12% on cheaper footwear effective January 1, 2022. This is likely to have an impact on product pricing and profits.

2. Pricing Transparency: Businesses are advised to ensure that the actual retail sale price of each pair of footwear is affixed on the footwear. This regulation fosters compliance with GST requirements while serving the interest of the customers.

3. Compliance and Documentation: Marking the footwear with the right HSN code is very important. There is a need to ensure that the correct documents are provided and that all provisions relating to the filing of GST returns are complied with to avoid possible sanctions.

Conclusion

Grasping the complex Indian GST system requires understanding HSN codes and the corresponding rates. Business operators dealing with shoes under HSN Code 6405 need to remain updated about the current GST rates, and compliance should be followed to the letter to operate efficiently and not lose consumer credibility.

FAQs

1. What is the 6405 HSN code in GST?

The 6405 HSN code is for “Other Footwear” which include non-specific categories for footwear that are not made of rubber, leather or plastic made footwear.

2. What is the GST for footwear under 6405 HSN code?

The GST for footwear under the HSN code 6405 is 12% for the goods whose value is up to Rs. 1000 and 18% for the goods valued above Rs. 1000.

3. Is leather footwear included in the 6405 HSN code?

The 6405 HSN code includes leather footwear under the sub category 64051000 which is applicable for footwear having leather or composition leather uppers.

4. What is the GST on footwear under 6405 that are less than Rs. 1,000?

Footwear that is under 6405 HSN code and is less than Rs. 1,000 attracts GST of 12% as per changes in GST legislation that have recently come into effect.

5. Do shoes made of textile materials fall in the 6405 HSN code?

Footwear made of textile materials for the upper parts is classified under the HSN code 64052000. It also attracts GST as per the applicable rates.

People Also Ask

1. What is the HSN Code 6405 used for in GST?

HSN Code 6405 is used for classifying “Other Footwear” that does not fall under specific footwear categories in Chapter 64. It includes footwear made from leather, textile, fabric, or other composite materials not covered under 6401–6404.

2. What is the GST rate for footwear under HSN Code 6405?

The GST rate for footwear under HSN Code 6405 is 12% for shoes priced up to ₹1,000 per pair, and 18% for footwear priced above ₹1,000 per pair as per the GST update effective from 1 January 2022.

3. Does HSN 6405 include leather or textile footwear?

Yes, HSN Code 6405 includes:

64051000: Footwear with uppers of leather or composition leather.

64052000: Footwear with uppers of fabric or textile materials.

64059000: Other types of footwear not classified elsewhere.

4. Has the GST rate on low-priced footwear changed recently?

Yes. Before January 1, 2022, footwear with a retail sale price below ₹1,000 attracted 5% GST. After the update, the rate increased to 12% to standardize taxation across the footwear industry.

5. What compliance measures must footwear businesses follow under HSN 6405?

Businesses must ensure the correct HSN code is printed on invoices, display the retail sale price on the product, charge accurate GST rates (12% or 18%), and file GSTR-1 and GSTR-3B returns with proper classification to stay compliant.

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