GST per pair, not per bill
Sports shoes at ₹3,499 and two pairs of school shoes at ₹799 on one bill get 18% and 5%. With the Clothes rule on, Tap & Bill sets the rate on every line by the price of one pair.
For footwear, shoe and chappal shops
What should billing software for a footwear shop do?
A footwear shop needs GST worked out per pair (5% when one pair sells for up to ₹2,500, 18% above, after discount), the size on every bill line, and quick size exchanges against the old bill. Tap & Bill does all three on an Android phone or a computer, prints on a thermal printer, sends the bill on WhatsApp and, on the Growth plan, keeps stock by size using the barcode already printed on the shoe box.
Sports shoes at ₹3,499 and two pairs of school shoes at ₹799 on one bill get 18% and 5%. With the Clothes rule on, Tap & Bill sets the rate on every line by the price of one pair.
Type the size on the bill line (8, UK 9, 4C) and it prints under the item. With stock on, the counter sees how many pairs of each size you have.
Take the pair back against the old bill, put its value on the customer’s account and use it on the new size. How exchange works.
Save the EAN printed on the box as the barcode of that size and colour, then scan it with a handheld scanner or the phone camera. Growth and Pro.
Change the rate or give a bill discount; GST is worked out again for each pair. Mol-Bhav Guard stops staff going below your lowest price without your PIN.
Note every “not in stock” request with size and colour, and see the most asked sizes before you reorder. Not in stock list.
You add your own categories and default prices in a few minutes, or we set them up with you on a demo call. A typical footwear setup:

Since 22 September 2025, footwear sold at up to ₹2,500 a pair carries 5% GST and footwear above ₹2,500 a pair carries 18%. The limit is checked on each pair, on the price after discount and without GST, the same way as for GST on clothes. Most footwear is sold at MRP, so here is a bill where the prices already include GST:
| Line | Price (GST included) | Rate | Value without GST | GST |
|---|---|---|---|---|
| Sports shoes × 1 | ₹3,499 | 18% | ₹2,965.25 | ₹533.75 |
| School shoes × 2 at ₹799 | ₹1,598 | 5% | ₹1,521.90 | ₹76.10 |
| Socks × 3 at ₹99 | ₹297 | 5% | ₹282.86 | ₹14.14 |
| Customer pays | ₹5,394 | ₹4,770.01 | ₹623.99 |
The bill prints one GST line per rate: at 5%, taxable ₹1,804.76 with CGST ₹45.12 + SGST ₹45.12; at 18%, taxable ₹2,965.25 with CGST ₹266.88 + SGST ₹266.87. Two pairs of school shoes come to ₹1,598, but each pair is ₹799, so they stay at 5%.
| Formal shoes, MRP ₹2,999 | Customer pays | Rate | GST | You keep (without GST) |
|---|---|---|---|---|
| Full price | ₹2,999 | 18% | ₹457.47 | ₹2,541.53 |
| ₹400 season discount | ₹2,599 | 5% | ₹123.76 | ₹2,475.24 |
The customer saves ₹400, but you give up only ₹66.29, because the lower price also drops the GST rate. With prices that include GST, a pair stays at 5% up to an MRP of ₹2,625 (₹2,500 + 5%).
| Footwear | HSN (4-digit) |
|---|---|
| Waterproof footwear, rubber or plastic soles and uppers | 6401 |
| Other footwear with rubber or plastic soles and uppers (many slippers and sandals) | 6402 |
| Leather uppers | 6403 |
| Textile uppers (many sports and canvas shoes) | 6404 |
| Other footwear | 6405 |
Socks are hosiery (HSN 6115) and follow the clothes rule per piece. Things that are not footwear or clothing, such as bags, belts or shoe polish, can have their own fixed GST rate on Prices & categories; ask your CA which rate applies. Rates and codes here are a guide, not tax advice.
| Every plan | With Stock & barcodes (Growth and Pro) | |
|---|---|---|
| Size on the bill | Type it on the line (8, UK 9, 4C); it prints under the item on the receipt and PDF | Picked with the design when you scan or tap it |
| Barcodes | Not needed: tap the category | The brand’s EAN on the box, or your own label (Code 128 + QR) for each size and colour |
| Size exchange | Return against the old bill, value to the customer’s account, new bill for the new size | Same, and the returned pair goes back into stock (unless you mark it damaged) |
| Stock by size | No | Pairs per size and colour, stock in when goods arrive, shelf count, sizes that sell, dead stock |
| Price by size | Change the rate on the bill | A size can have its own price, for example bigger kids sizes |
A customer bought running shoes in size 8 for ₹1,999 (MRP, GST included) and comes back the next day for size 9. Open the bill, tap Return / exchange, pick the pair and choose Exchange: credit note CN-0001 for ₹1,999 goes to the customer’s account. Bill the size 9 pair at ₹1,999 and the credit covers it; the customer pays nothing. If they pick a different model at ₹2,299 instead, they pay ₹300. With stock on, size 8 goes up by one pair and size 9 goes down by one.
The quick size buttons on the bill line are clothing sizes (S to XXL, 28 to 40), so footwear sizes are typed. With Stock & barcodes on, you type your size run once per design (for example 6, 7, 8, 9, 10) and every size gets its own barcode.
Bills print on 58 mm or 80 mm thermal printers in English; the WhatsApp bill and PDF can be in English, Hindi or Gujarati. Still choosing hardware? Read billing machine vs billing app.



Since 22 September 2025, footwear sold at up to ₹2,500 a pair carries 5% GST (2.5% CGST + 2.5% SGST) and above ₹2,500 a pair 18% (9% + 9%). The ₹2,500 is the price of one pair after discount and without GST, so an MRP that includes GST stays at 5% up to ₹2,625. Confirm with your CA.
Per pair. A bill with a ₹3,499 pair and two ₹799 pairs has 18% on the first and 5% on the other two, even though the bill total is above ₹2,500. Tap & Bill does this on every line when the Clothes rule is on.
Yes, with the optional Stock & barcodes (Growth and Pro, and during the free trial). Save the brand’s EAN or UPC as the barcode of that size and colour, then scan it with a handheld scanner or the Android phone camera. Without it, you bill by tapping the category.
Open the old bill, tap Return / exchange, pick the pair and choose Exchange. The value goes to the customer’s account as a credit note and is used on the new bill; the customer pays or gets back only the difference.
Not to start. Many shops bill by category and track stock by eye. If sizes keep running out or you lose count of pairs, switch on Stock & barcodes later; your bills and customers stay as they are.
A 58 mm Bluetooth thermal printer is enough for billing from a phone; an 80 mm printer suits a busy counter with GST bills. Tell us the model before you buy and we check it. See 58 mm vs 80 mm.
We call you within one working day and show Tap & Bill on your own items and prices.
Prefer to talk now? Call +91 73838 34343 or WhatsApp us.