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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 certain textile upper footwear set under Schedule II, effective from the notified September 2025 date.</h1> A GST rate of eighteen percent is prescribed for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials, as included in Schedule II; the rate applies w.e.f. 22-09-2025 by Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.

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