Seeks to further amend Notification No. FTX.56/2017/14 dtd. 29/06/2017 in order to adhere to the recommendations of 46th GST Council meeting - 21/2021-STATE TAX (RATE) - Assam SGST
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GST rate schedule amendment shifts footwear up to a specified sale value into the six percent slab. Further amendment to the Assam GST rate notification realigns the rate schedules in accordance with the recommendations of the GST Council. Serial number 225 in Schedule I-2.5% is omitted, and in Schedule II-6% a new entry is inserted for footwear of sale value not exceeding Rs. 1000 per pair, with effect from 1 January 2022.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate schedule amendment shifts footwear up to a specified sale value into the six percent slab.
Further amendment to the Assam GST rate notification realigns the rate schedules in accordance with the recommendations of the GST Council. Serial number 225 in Schedule I-2.5% is omitted, and in Schedule II-6% a new entry is inserted for footwear of sale value not exceeding Rs. 1000 per pair, with effect from 1 January 2022.
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