Himachal Pradesh Amends GST Rates: Footwear Below Rs. 1000 Now 6% Tax; Serial 225 Removed from 2.5% List.

The Government of Himachal Pradesh has issued Notification No. 21/2021-State Tax (Rate) to amend Notification No. 1/2017-State Tax (Rate), effective January 1, 2022. This notification supersedes the previous Notification No. 14/2021-State Tax (Rate) dated December 7, 2021. The amendments include the removal of serial number 225 from Schedule I (2.5% tax rate) and the addition of serial number 171A1 to Schedule II (6% tax rate) for footwear with a sale value not exceeding Rs. 1000 per pair. The changes are enacted under the Himachal Pradesh Goods and Services Tax Act, 2017.