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of <h1>Government Amends GST Rates: Changes Affect Footwear Pricing Under Notification No. 21/2021, Effective January 2022.</h1> The Central Government, exercising its powers under the Central Goods and Services Tax Act, 2017, has issued Notification No. 21/2021 to amend Notification No. 1/2017-Central Tax (Rate) dated 28th June 2017. This supersedes Notification No. 14/2021-CT(R) dated 18th November 2021. The amendments include the omission of serial number 225 in Schedule I (2.5%) and the insertion of a new entry, serial number 171A1, in Schedule II (6%) for footwear with a sale value not exceeding Rs. 1000 per pair. These changes take effect from 1st January 2022.
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