A quick reference for procurement and accounts teams filing tenders, raising POs, or claiming input tax credit on safety footwear purchases.
If your team is filing a tender, raising a purchase order, or reconciling GST input tax credit on a bulk safety footwear order, you need the right HSN code and GST slab on the paperwork. Here's the quick reference — always confirm the exact figures with your GST practitioner, since classification and rates are set by the GST Council and can be revised.
| Item | Detail |
|---|---|
| HSN Chapter | 64 – Footwear, gaiters and the like |
| HSN Heading (leather safety shoes) | 6403 – Footwear with outer soles of rubber, plastics, leather or composition leather |
| Common HSN Code (leather safety shoes) | 640411 (safety/protective footwear) |
| HSN Heading (PVC / rubber safety gumboots) | 6401 – Waterproof footwear with outer soles and uppers of rubber or plastics |
| GST Rate (up to ₹2,500/pair, HSN 6403) | 5% |
| GST Rate (above ₹2,500/pair, HSN 6403) | 18% |
| GST Rate on waterproof/rubber safety gumboots (HSN 6401) | 18% flat, regardless of price |
| Typical rate for certified industrial safety shoes | 18% (most fall above the ₹2,500 threshold once bulk/technical specification is factored in) |
Figures reflect the general GST structure for footwear under HSN Chapter 6403 and 6401 as commonly published by GST reference sources as of 2026. Rates and price thresholds are subject to change by the GST Council — confirm current applicability with your tax consultant before filing.
Industrial safety footwear is most commonly classified under HSN code 6403, with 640411 used specifically for protective/safety footwear. Always confirm the exact code with your supplier's invoice and your tax consultant.
Footwear under HSN Chapter 6403 is generally taxed at 5% GST up to ₹2,500 per pair, and 18% GST above that. Most certified industrial safety shoes typically fall in the 18% slab. Confirm the current rate with your GST practitioner.
Yes. Waterproof safety gumboots with a rubber or plastic upper and sole are classified under HSN 6401, not 6403 (which covers leather-upper footwear). HSN 6401 items attract a flat 18% GST regardless of price, unlike the price-based 5%/18% split under 6403.
Under HSN 6403, footwear priced up to ₹2,500 per pair (which includes most sub-₹1,000 models) is taxed at 5% GST. However, most certified industrial safety shoes with steel or composite toe protection are priced and specified in a way that places them in the 18% slab — check the specific invoice value, not just the product category.
Businesses purchasing safety shoes as mandatory PPE for employees can generally claim ITC, subject to standard ITC conditions under the CGST Act. Confirm eligibility with your accounts or tax team.
Yes. Most government, PSU, GeM and Railway tender submissions require the correct HSN code and applicable GST rate alongside BIS/ISI certification details as part of standard bid documentation.
Safmar issues proper GST invoices with correct HSN codes on every order — request a quote to see full documentation.
Shop Safety Shoes for Men Back to Resources