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        Case ID :
        GST - States

        Seeks to amend notification No. 1125-F.T. dated 28.06.2017 with effect from 01.01.2022 regarding goods rate. - 40-F.T. - West Bengal SGST

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        GST rate amendment: new concessional 6% entry introduced for low-value footwear, effective from the start of 2022. The Government amends Notification No. 1125-F.T. (28.06.2017) by omitting the 2.5% entry at serial number 225 in Schedule I and by inserting a new Schedule II entry under 6% as serial number 171A1 for footwear of sale value not exceeding a specified threshold per pair, with effect from 1 January 2022.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST rate amendment: new concessional 6% entry introduced for low-value footwear, effective from the start of 2022.

                                The Government amends Notification No. 1125-F.T. (28.06.2017) by omitting the 2.5% entry at serial number 225 in Schedule I and by inserting a new Schedule II entry under 6% as serial number 171A1 for footwear of sale value not exceeding a specified threshold per pair, with effect from 1 January 2022.


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