Delhi GST Update: Footwear Under Rs. 1000 Now Taxed at 6% from Jan 1, 2022; Previous Amendment Superseded.

The notification amends the Delhi Goods and Services Tax Act, 2017, specifically Notification No. 01/2017-State Tax (Rate). It omits serial number 225 from Schedule I, which had a tax rate of 2.5%. Additionally, it inserts a new entry, serial number 171A1, in Schedule II with a 6% tax rate, covering footwear with a sale value not exceeding Rs. 1000 per pair. These amendments are effective from January 1, 2022. The notification supersedes a previous amendment made on March 17, 2022, and is issued by the Finance Department of the National Capital Territory of Delhi.

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