GST rate change: footwear with rubber or plastic soles and uppers attracts higher tax under revised schedule. GST classification for footwear under heading 6402 - other footwear with outer soles and uppers of rubber or plastics - is placed in Schedule II and attracts GST at 18% w.e.f. 22-09-2025, pursuant to Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.
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Provisions expressly mentioned in the judgment/order text.
GST rate change: footwear with rubber or plastic soles and uppers attracts higher tax under revised schedule.
GST classification for footwear under heading 6402 - other footwear with outer soles and uppers of rubber or plastics - is placed in Schedule II and attracts GST at 18% w.e.f. 22-09-2025, pursuant to Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.
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