GST reclassification: low-value footwear removed from reduced-rate schedule and reassigned to a different rate schedule effective next year. The notification amends the Central GST rate schedules by omitting a specified reduced-rate serial entry in Schedule I and inserting a new serial entry in Schedule II that identifies footwear below a prescribed sale-value threshold under the stated chapter/heading; the amendment supersedes an earlier notification and takes effect on 1 January 2022.