GST rate amendment: reclassification of certain footwear into a higher state tax schedule with an announced commencement date. Amendment to Sikkim State GST rate schedules deletes a specified entry from Schedule I (lower rate) and inserts a new entry in Schedule II (higher rate) classifying certain footwear under the six percent schedule; the notification supersedes the earlier notification and specifies an effective commencement date for the revised schedules.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment: reclassification of certain footwear into a higher state tax schedule with an announced commencement date.
Amendment to Sikkim State GST rate schedules deletes a specified entry from Schedule I (lower rate) and inserts a new entry in Schedule II (higher rate) classifying certain footwear under the six percent schedule; the notification supersedes the earlier notification and specifies an effective commencement date for the revised schedules.
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