GST rate amendment adds footwear under a specified tax bracket and removes a reduced-rate entry, effective from January. Amendment to Haryana SGST notification removes the Schedule I entry at serial 225 taxed at 2.5% and inserts in Schedule II (6% rate) a new serial after serial 171 covering footwear of sale value not exceeding Rs. 1000 per pair; the amendment is made under the Haryana Goods and Services Tax Act, 2017 and takes effect from 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment adds footwear under a specified tax bracket and removes a reduced-rate entry, effective from January.
Amendment to Haryana SGST notification removes the Schedule I entry at serial 225 taxed at 2.5% and inserts in Schedule II (6% rate) a new serial after serial 171 covering footwear of sale value not exceeding Rs. 1000 per pair; the amendment is made under the Haryana Goods and Services Tax Act, 2017 and takes effect from 1 January 2022.
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