GST rate amendment adds a new taxable entry for low value footwear and removes a prior lower rate exemption. The Government of Goa, under the Goa Goods and Services Tax Act, 2017, supersedes an earlier notification and amends the rates notification by omitting serial number 225 in Schedule I (2.5%) and inserting a new entry after serial number 171 in Schedule II (6%) for footwear of sale value not exceeding Rs. 1000 per pair; the amendment takes effect on 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment adds a new taxable entry for low value footwear and removes a prior lower rate exemption.
The Government of Goa, under the Goa Goods and Services Tax Act, 2017, supersedes an earlier notification and amends the rates notification by omitting serial number 225 in Schedule I (2.5%) and inserting a new entry after serial number 171 in Schedule II (6%) for footwear of sale value not exceeding Rs. 1000 per pair; the amendment takes effect on 1 January 2022.
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