Tax rate modification: Kerala reclassifies certain footwear under GST, shifting its schedule and applicable rate. Amendment to the State GST notification omits serial number 225 from Schedule I and inserts a new serial entry in Schedule II reclassifying specified footwear to a different tax rate; the Government exercises powers under the Kerala State Goods and Services Tax Act to supersede an earlier notification and gives the amendment effect from the first day of January, 2022.
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Tax rate modification: Kerala reclassifies certain footwear under GST, shifting its schedule and applicable rate.
Amendment to the State GST notification omits serial number 225 from Schedule I and inserts a new serial entry in Schedule II reclassifying specified footwear to a different tax rate; the Government exercises powers under the Kerala State Goods and Services Tax Act to supersede an earlier notification and gives the amendment effect from the first day of January, 2022.
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