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        GST classification for footwear with specified soles and textile uppers remains taxable until the notified expiry. Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials are classified within the notified schedule and attract GST @ 18% until the notified expiry, the classification being based on the material composition of soles and uppers and operative for the specified temporal 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 classification for footwear with specified soles and textile uppers remains taxable until the notified expiry.

                                Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials are classified within the notified schedule and attract GST @ 18% until the notified expiry, the classification being based on the material composition of soles and uppers and operative for the specified temporal period.


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