GST rate amendment removes a lower-rate entry and adds a low-value footwear entry, effective from the start of the year. The notification amends the Delhi State GST rate schedules by omitting a listed entry from Schedule I (lower rate) and inserting a new Schedule II entry classifying footwear of sale value not exceeding the specified retail threshold per pair under the higher-rate column; the amendment supersedes an earlier notification and comes into force on the first day of January.
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GST rate amendment removes a lower-rate entry and adds a low-value footwear entry, effective from the start of the year.
The notification amends the Delhi State GST rate schedules by omitting a listed entry from Schedule I (lower rate) and inserting a new Schedule II entry classifying footwear of sale value not exceeding the specified retail threshold per pair under the higher-rate column; the amendment supersedes an earlier notification and comes into force on the first day of January.
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