GST rate amendment: footwear of limited sale value reclassified into a higher rate band with retrospective effect from January first. State notification amends Odisha GST schedules by omitting a specific entry from the 2.5% schedule and inserting a new entry in the 6% schedule classifying footwear of limited sale value per pair within the 6% band; the notification supersedes the immediately prior S.R.O. and is effective from the first day of January, 2022.