GST rate schedule amendment adds concessional provision for low-value footwear and omits prior entry, effective from start of year. The notification omits serial number 225 from Schedule-I (2.5%) and inserts, in Schedule-II (6%) after serial number 171, a new serial 171A1 classifying footwear of sale value not exceeding Rs.1000 per pair. The amendment is made under the Jammu and Kashmir GST Act, 2017, supersedes S.O. 415 of 9th December, 2021, and is deemed effective from 1st January, 2022.
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Provisions expressly mentioned in the judgment/order text.
GST rate schedule amendment adds concessional provision for low-value footwear and omits prior entry, effective from start of year.
The notification omits serial number 225 from Schedule-I (2.5%) and inserts, in Schedule-II (6%) after serial number 171, a new serial 171A1 classifying footwear of sale value not exceeding Rs.1000 per pair. The amendment is made under the Jammu and Kashmir GST Act, 2017, supersedes S.O. 415 of 9th December, 2021, and is deemed effective from 1st January, 2022.
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