GST rate amendment: footwear below specified sale value moved into a 6% schedule, changing applicable tax treatment. The notification amends a prior GST schedule by omitting the 2.5% Schedule I entry (serial 225) and inserting into Schedule II (6%) a new entry 171A1/64 classifying footwear of sale value not exceeding the specified per-pair threshold under the 6% rate; the amendment is effective from 1 January 2022 under powers of Sections 9(1) and 15(5) of the Tamil Nadu GST Act, 2017.
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GST rate amendment: footwear below specified sale value moved into a 6% schedule, changing applicable tax treatment.
The notification amends a prior GST schedule by omitting the 2.5% Schedule I entry (serial 225) and inserting into Schedule II (6%) a new entry 171A1/64 classifying footwear of sale value not exceeding the specified per-pair threshold under the 6% rate; the amendment is effective from 1 January 2022 under powers of Sections 9(1) and 15(5) of the Tamil Nadu GST Act, 2017.
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