GST Rates for footwear and footwear components

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No. CLE-HO/POL/GST/17-18
June 6, 2017

Members of the Council

Sub : GST Rates for footwear and footwear components

Dear Member

This is in continuation to our earlier circular of May 22, 2017 (given below) circulating the GST rates for raw hides & skins, finished leather, leather chemicals etc.,

The GST Council, in its meeting held on June 3, 2017 has announced the following GST rates for footwear.

a) Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself. – 5%

b) Other footwear – 18%

c) Footwear Components under 6406 ( uppers, outer soles and heels of rubber or plastics etc., ) – 18%

The detailed GST Schedules ( raw hides & skins, finished leather, leather chemicals etc., and footwear) notified by the Government are enclosed. Also, a word documents containing details of GST rates for items related to leather sector is also enclosed, for your ready reference.

With kind regards

R. Ramesh Kumar
Executive Director

No. CLE-HO/POL/GST/17-18

May 22, 2017

Members of the Council

Sub : GST Rates

Dear Member

The GST Council has notified the GST rates for many products including leather ( Chapter 41) and leather products (Chapter 42) , Fur skins and fur items (Chapter 43) and inputs used in leather industry. The GST rates for some of such items are given below.

The GST rates for footwear and textile articles/textile inputs is expected to be notified on June 3, 2017.

ItemGST Rate
Raw Hides and Skins ( 4101 to 4103) and Semi - Finished Leathers ( 4104 to 4106)5%
Finished Leather ( 4107 to 4114), Composition Leather ( 4115)12%
Raw Fur Skins (4301), Tanned Fur Skins ( 4302)18%
Articles of fur ( 4303) and artificial fur ( 4304)28%
Leather Goods, Leather Garments, Gloves (except sports gloves), Saddlery etc.,

(Chapter 42)
Sports Gloves (4203) 12%
Wattle extract, quebracho extract, chestnut extract and Enzymatic preparations for pre-tanning [3202]5%
Other tanning extracts, dyes , pigments, synthetic organic tanning substances, in organic tanning substances (chemicals) under Chapter 32 18%
Plastic Shoe Lasts (3926), rings, buckles, lacks, washers and other decorative fittings made of plastic used as trimmings and embellishments for leather products, patterns for leather footwear, leather garments and leather goods ( 3926 )28%
Machinery used in leather and footwear industry ( 8453)18%
3206 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined.18%
340130 – Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent28%
3402 - Organic surface active agents (other than soap); surface active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401.28%
Sulphonated castor oil, fish oil or sperm oil [3402]5%
3403 - Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals 28%
3405 - Polishes and creams, for footwear28%
Formulations of TCMTB or PCMC or both under tarriff no. 3808991018%
Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products [3808]18%
Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included [3809]18%
Boxes, pouches, wallets and writing compendiums, of paper or paperboard,

containing an assortment of paper stationery including writing blocks [4817].

Cartons, boxes and cases of corrugated paper or paper board [4819]
Industrial Sewing Machine Needles ( 84523090)12%
8308 - Clasps, frames with clasps, buckles, buckle clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery,wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal.28%
Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks [960621 00, 9606 22 00, 9606 29, 9606 30].18%
9607 Slide fasteners/ zip fasteners and parts thereof.18%
8531 – Alarm Tag 28%
4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface coloured, surface decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other aseptic packaging paper)18%

Members may kindly note the above. The GST rate schedule is enclosed herewith for your ready reference.


Thanks and regards

Ramesh Kumar

Executive Director


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