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        GST rate on waterproof footwear classified under Schedule 3 applies through the specified regulatory period under the tariff. Waterproof footwear with rubber or plastic outer soles and uppers not fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes is classified under Schedule 3 and attracts GST at 18% during the specified regulatory period.
                          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 on waterproof footwear classified under Schedule 3 applies through the specified regulatory period under the tariff.

                                Waterproof footwear with rubber or plastic outer soles and uppers not fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes is classified under Schedule 3 and attracts GST at 18% during the specified regulatory period.


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