GST on waterproof footwear applies to products with detachable rubber or plastic uppers under the specified rate from the notification. Imposition of GST at 18% on waterproof footwear with outer soles and uppers of rubber or plastics where uppers are not fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; classification and rate applied pursuant to the referenced notification.