Tax rate amendment: reclassifies certain footwear into a higher SGST bracket and removes it from the lower bracket. Deletes the Schedule I (2.5%) entry at serial number 225 and inserts a new Schedule II (6%) entry classifying footwear of sale value not exceeding the specified low-value threshold per pair, thereby reclassifying that footwear from the lower rate to the higher rate schedule; the notification is effective from 1 January 2022.