HSN code for slippers.
Slippers is classified under HSN code 6402 (OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER). The GST rate is 18%, effective 2025-09-22, per 9/2025-Central Tax (Rate).
Footwear where both the outer sole and the upper part are made from rubber or plastic materials. This includes casual shoes, slippers, sandals, and other footwear that don't fit into more specific categories like sports shoes or formal leather footwear.
gst rate for slippers
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 18% | 9% + 9% | Other footwear with outer soles and uppers of rubber or plastics | Sch II S.No 2039/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
invoice examples at 18%
Intra-state sale of ₹10,000 at 18% GST
- Taxable value₹10,000
- CGST @ 9%₹900
- SGST @ 9%₹900
- Invoice total₹11,800
Inter-state sale of ₹1,00,000 at 18% GST
- Taxable value₹1,00,000
- IGST @ 18%₹18,000
- Invoice total₹1,18,000
also searched as
more specific codes under 6402
- 640212SKI-BOOTS, CROSS-COUNTRY SKI FOOTWEAR AND SNOWBOARD BOOTS :
- 640219OTHER :
- 640220FOOTWEAR WITH UPPER STRAPS OR THONGS ASSEMBLED TO THE SOLE BY MEANS OF PLUGS :
- 64023010OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS OTHER FOOTWEAR, INCORPORA
- 64023090OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS OTHER FOOTWEAR, INCORPORA
- 640291COVERING THE ANKLE :
- 640299Other
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Full detail — official text, every sub-code and rate history — on the HSN 6402 code page → · chapter 64 — Footwear, gaiters and the like; parts of such arti
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing