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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 on footwear parts remains taxable at the standard applied rate, covering uppers, insoles and related components.</h1> Parts of footwear- including uppers (whether or not attached to soles other than outer soles), removable in-soles, heel cushions, gaiters, leggings and similar articles-are classified under Schedule 3 and attract GST @ 18% through the stated period ending 21-09-2025.

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