GST rate amendment adds low value footwear to a specified tax bracket and removes a prior reduced rate entry. Notification supersedes a prior December notification and amends the June 2017 State GST rate notification by omitting an entry from the 2.5% schedule and inserting, into the 6% schedule, an entry for footwear of sale value not exceeding Rs. 1000 per pair; the amendment takes effect on the first day of January, 2022.