GST rate amendment reclassifies low-value footwear into a different state tax slab and omits a prior entry. The State Government amends Notification No.1/2017 by omitting serial number 225 from Schedule I (2.5% rate) and inserting a new serial entry in Schedule II (6% rate) for footwear of sale value not exceeding the specified low-value threshold per pair; the amendment supersedes Notification No.14/2021 and is effective from 1st January 2022.