GST rate amendment shifts specified low value footwear into a 6% schedule, changing its GST classification effective January. The Puducherry notification amends GST rate schedules by omitting serial number 225 from Schedule I (lower rate) and inserting a new entry in Schedule II at the 6% rate for footwear of sale value not exceeding the prescribed threshold per pair, thereby altering the GST classification for that footwear item.