GST rate amendment revises footwear taxation and omits a Schedule I entry under the Assam tax notification. The Assam GST rate notification is further amended to align with GST Council recommendations. An entry in Schedule I attracting 2.5% tax is omitted, and a new Schedule II entry is inserted for footwear of sale value not exceeding Rs. 1,000 per pair at 6% tax. The amendment takes effect from 1 January 2022.