GST rate change: footwear of limited sale value reclassified under a different schedule, effective January first, 2022. The Government of Karnataka, under the Karnataka Goods and Services Tax Act, 2017, supersedes a 2021 notification and amends the 2017 notification by omitting a serial entry in Schedule I (lower rate) and inserting a new serial entry in Schedule II (higher rate) to cover footwear of limited sale value per pair; the amendment takes effect from 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
GST rate change: footwear of limited sale value reclassified under a different schedule, effective January first, 2022.
The Government of Karnataka, under the Karnataka Goods and Services Tax Act, 2017, supersedes a 2021 notification and amends the 2017 notification by omitting a serial entry in Schedule I (lower rate) and inserting a new serial entry in Schedule II (higher rate) to cover footwear of limited sale value per pair; the amendment takes effect from 1 January 2022.
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