Seeks to supersede notification F.NO.FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/108 dated the 18th November 2021 and amend notification F.NO.FIN/REV-3/GST/1/08(Pt-1)'D' dated the 30th June 2017 - F.NO.FIN/REV-3/GST/I/08(Pt-1)(Vol.II)/120 - Nagaland SGST
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GST schedule amendment reallocates low-value footwear into a higher-rated category, superseding earlier notification and taking effect soon. The State Government supersedes the notification of 18th November 2021 and amends the 30th June 2017 notification by omitting serial number 225 from Schedule I (2.5% category) and inserting serial number 171A1 into Schedule II (6% category) to cover footwear of sale value not exceeding the prescribed low value threshold per pair; the amendment takes effect from 1 January 2022.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST schedule amendment reallocates low-value footwear into a higher-rated category, superseding earlier notification and taking effect soon.
The State Government supersedes the notification of 18th November 2021 and amends the 30th June 2017 notification by omitting serial number 225 from Schedule I (2.5% category) and inserting serial number 171A1 into Schedule II (6% category) to cover footwear of sale value not exceeding the prescribed low value threshold per pair; the amendment takes effect from 1 January 2022.
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