Tax rate amendment: low-value footwear included at specified state rate; prior reduced rate entry omitted. The Government omits a Schedule I entry under the 2.5% rate and inserts a new Schedule II entry imposing the 6% rate on footwear of sale value not exceeding a low-value threshold per pair; these changes amend Notification No. 1/2017-State Tax (Rate) and take effect from the first day of January, 2022.