State tax rate amendment: low value footwear reclassified into higher state GST schedule, effective January 1, 2022. The Governor has amended the Mizoram SGST rate notification by omitting Schedule I (2.5%) serial number 225 and inserting a new entry in Schedule II (6%) classifying footwear of sale value not exceeding Rs. 1000 per pair under the 6% schedule; the amendment is effective from 1 January 2022.