GST rate amendment: footwear reclassified under a separate low-value rate, superseding previous schedule entries. Notification No. 21/2021 supersedes a prior supersession and amends Notification No. 1/2017 by omitting serial 225 from Schedule I (2.5%) and inserting a new entry in Schedule II (6%) classifying footwear of low sale value per pair; the notification is deemed to have come into force on the date the corresponding central tax notification was enforced.