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of <h1>Maharashtra amends GST rates: Footwear under Rs. 1000 now taxed at 6% from January 1, 2022.</h1> The Government of Maharashtra has issued Notification No. 21/2021-State Tax (Rate) to amend Notification No. 1/2017-State Tax (Rate) dated June 29, 2017, under the Maharashtra Goods and Services Tax Act, 2017. This amendment supersedes Notification No. 14/2021-State Tax (Rate) dated December 3, 2021. The changes include the omission of serial number 225 from Schedule I (2.5%) and the insertion of a new entry, serial number 171A, in Schedule II (6%) for footwear with a sale value not exceeding Rs. 1000 per pair. The notification is effective from January 1, 2022.
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