GST on Footwear: 5% for Pairs Under Rs. 500, 18% for Above; Price Must Be Marked or Embossed.
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GST
GST Rates – HSN Code – Footwear having a retail sale price not exceeding ₹ 500 per pair [provided that such retail sale price is indelibly marked or embossed on the footwear itself] attracts 5% GST. – Thus retail sale price declared on the package is inclusive of GST. – The GST rate will be 18% if the RSP exceeds ₹ 500 per pair. – GST however, will be payable on the transac
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