State tax rate amendment: footwear below a specified sale value reclassified into a higher tax slab with retrospective effect. Amendment to the State GST rate schedule omits serial number 225 in Schedule I and inserts a new entry after serial number 171 in Schedule II for footwear of sale value not exceeding the specified threshold per pair, thereby reclassifying that footwear into the higher rate schedule; the notification takes retrospective effect from the first day of January of the stated year and supersedes the earlier departmental notification.