GST on low-value footwear applies via a time-limited rate notification for specified low-priced retail pairs. Goods and Services Tax is prescribed at 12% on footwear where the sale value does not exceed Rs. 1000 per pair, as an entry in Schedule 2, applicable up to 21-09-2025; the Schedule provision was inserted by Notification No. 21/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 1-1-2022.
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 on low-value footwear applies via a time-limited rate notification for specified low-priced retail pairs.
Goods and Services Tax is prescribed at 12% on footwear where the sale value does not exceed Rs. 1000 per pair, as an entry in Schedule 2, applicable up to 21-09-2025; the Schedule provision was inserted by Notification No. 21/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 1-1-2022.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.