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of 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 transaction value.
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