<h1>Labour reform and tax rationalization to boost apparel and leather export competitiveness and formal job creation.</h1> Apparel, leather and footwear can generate formal jobs but face higher logistics costs, constraining labour regulations, and tax and tariff distortions that bias production toward cotton and leather despite global demand shifting to man-made fibres and non-leather footwear. The Survey recommends rationalizing domestic indirect taxes under GST, pursuing FTAs to improve market access, implementing labour law reforms to encourage employment creation, and complementing employment subsidies with measures to reduce logistical and regulatory barriers.