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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>From 22 Sep 2025 rubber and plastic footwear (soles and uppers) moved to Schedule II; IGST 18% Notification No.09/2025 /2025</h1> From 22 September 2025, 'other footwear' having both outer soles and uppers of rubber or plastics is classified under Schedule II for GST and taxed at 18% under the IGST rate regime pursuant to Notification No. 09/2025, effective the same date.

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