GST rate amendment: footwear under prescribed value reclassified into a higher state tax bracket, changing applicable levy. The notification omits the 2.5% Schedule I entry (serial 225) and inserts a new Schedule II 6% entry for 'Footwear of sale value not exceeding Rs. 1000 per pair,' reclassifying that footwear into the 6% rate bracket. The amendment is issued under provisions of the State GST Act and supersedes an earlier December notification; it is effective from the first day of January, 2022.
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GST rate amendment: footwear under prescribed value reclassified into a higher state tax bracket, changing applicable levy.
The notification omits the 2.5% Schedule I entry (serial 225) and inserts a new Schedule II 6% entry for "Footwear of sale value not exceeding Rs. 1000 per pair," reclassifying that footwear into the 6% rate bracket. The amendment is issued under provisions of the State GST Act and supersedes an earlier December notification; it is effective from the first day of January, 2022.
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