The 56th GST Council meeting has introduced significant rationalisation in the footwear sector and several miscellaneous items. The changes focus on making essential goods more affordable by reducing their GST rate to 5%, while certain luxury or special-category items have been placed in the higher 18% or 40% brackets. These changes will be effective from 22nd September 2025.
Footwear Sector
(12% to 5%)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
|---|---|---|
| 1 | 64 | Footwear of sale value not exceeding Rs.2500 per pair |
(Maintain at 18%)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
|---|---|---|
| 1 | 64 | Footwear of sale value exceeding Rs.2500 per pair |
Related FAQ Clarification
Whether the rate of 5% recommended for job work in relation to hides, skins and leather also cover job-work in relation to manufacture of leather goods or foot wear falling under Chapter 42 or 64?
No, the said recommendation will not cover job-work in relation to manufacture of leather goods or foot wear falling under Chapter 42 or 64.
Miscellaneous Items
The “miscellaneous” category includes daily-use household goods, medical/optical products, raw materials, industrial goods, and luxury items.
(12% to 5%)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
|---|---|---|
| 1 | 01012100, 010129 | Live horses |
| 2 | 2515 12 10 | Marble and travertine blocks |
| 3 | 2516 | Granite blocks |
| 4 | 29061110 | Natural menthol |
| 5 | 29061110, 30, 3301 | Following goods from natural menthol namely: a. Menthol and menthol crystals b. Peppermint (Mentha oil) c. Fractionated/ de-terpinated mentha oil (DTMO) d. De-mentholised oil(DMO) e. Spearmint oil f. Mentha piperita oil |
| 6 | 3701 | Photographic plates and film for x-ray for medical use |
| 7 | 3705 | Photographic plates and films, exposed and developed, other than cinematographic film |
| 8 | 3706 | Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films |
| 9 | 3818 | Silicon wafers |
| 10 | 3926 | Plastic beads |
| 11 | 4007 | Latex Rubber Thread |
| 12 | 4016 | Rubber bands |
| 13 | 6602 | Whips, riding-crops and the like |
| 14 | 6909 | Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic |
| 15 | 7015 10 | Glasses for corrective spectacles and flint buttons |
| 16 | 7020 | Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns |
| 17 | 7310, 7323, 7612, or 7615 | Milk cans made of Iron, Steel, or Aluminium |
| 18 | 7317 | Animal shoe nails |
| 19 | 8306 | Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware |
| 20 | 8420 | Hand operated rubber roller |
| 21 | 9001 | Contact lenses; Spectacle lenses |
| 22 | 9003 | Frames and mountings for spectacles, goggles or the like, and parts thereof |
| 23 | 9404 | Coir products [except coir mattresses] |
| 24 | 9607 | Slide fasteners and parts thereof |
(12% to 18%)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
|---|---|---|
| 1 | 29061190 | Other than natural menthol |
| 2 | 29061190, 30, 3301 | Following goods made from other than natural menthol, namely: a. Menthol and menthol crystals b. Peppermint (Mentha oil) c. Fractionated/ de-terpinated mentha oil (DTMO) d. De-mentholised oil(DMO) e. Spearmint oil f. Mentha piperita oil |
| 3 | 33074100 | Odoriferous preparations which operate by burning (other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani) |
| 4 | 3826 | Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel) |
| 5 | Any Chapter | Goods specified in the List required in connection with: (1) Petroleum operations undertaken under petroleum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis, or (2) Petroleum operations undertaken under specified contracts, or (3) Petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy, or (4) Petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP), or (5) Coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy. |
(28% to 40%)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
|---|---|---|
| 1 | 9302 | Revolvers and pistols, other than those of heading 9303 or 9304 |
| 2 | 9614 | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof |
Conclusion
The GST Council’s decisions in the Footwear and Miscellaneous items categories focus on consumer relief and rationalisation. Affordable footwear under ₹2,500 now falls under the 5% slab, while premium footwear remains at 18%. At the same time, many everyday-use items like spectacles, rubber bands, milk cans, and coir products have also been shifted to the 5% slab.
On the other hand, items such as luxury firearms, smoking pipes, biodiesel, and petroleum-related goods have been placed in higher tax brackets of 18% or 40% to ensure revenue neutrality and discourage non-essential consumption.
This dual approach balances affordability for the masses with continued higher taxation on luxury and non-essential goods.
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