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of <h1>Uttar Pradesh GST Act Amended: Serial No. 225 Removed, New Entry 171A for Affordable Footwear Added. Effective Jan 1, 2022.</h1> The notification amends a previous order related to the Uttar Pradesh Goods and Services Tax Act, 2017. Effective January 1, 2022, the amendments include the removal of serial number 225 and its related entries from Schedule I, which had a tax rate of 2.5%. Additionally, in Schedule II, with a 6% tax rate, a new entry is added as serial number 171A for footwear with a sale value not exceeding Rs. 1000 per pair. The Governor authorized the publication of this notification following the recommendations of the Council.
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