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of <h1>Tamil Nadu GST Act Amended: Footwear Under Rs. 1000 Now 6% Tax Rate, Effective Retroactively from Jan 1, 2022.</h1> The notification amends the Tamil Nadu Goods and Services Tax Act, 2017. It modifies Notification No. II(2)/CTR/532(d-4)/2017, initially issued on June 29, 2017. The amendments involve changes in tax schedules: Schedule I's 2.5% tax rate omits serial number 225 and related entries, while Schedule II's 6% tax rate adds a new entry, serial number 171A1, for footwear with a sale value not exceeding Rs. 1000 per pair. These amendments are retroactively effective from January 1, 2022. The notification is issued by the Secretary to the Government of Tamil Nadu.
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