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🚀 New: Section-Wise Filter ✕

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        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.

        <h1>GST concession for low value footwear removed; historical reduced-rate thresholds were subsequently amended and later omitted.</h1> A Schedule 1 entry granting a concessional GST rate for lower-priced footwear was amended over time to alter qualifying retail price thresholds and marking requirements, and was ultimately omitted effective 1 January 2022, thereby removing the reduced-rate treatment.

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