GST reduced rate for qualifying footwear lowers tax burden on low priced pairs under Schedule I. Footwear included in Schedule I is subject to a concessional GST rate of 5% where the sale value per pair does not exceed Rs.2500; this rate is applied pursuant to Notification No. 9/2025 Integrated Tax (Rate) with effect from 22 09 2025 and uses the per pair valuation threshold to determine eligibility for the reduced tax treatment.
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Provisions expressly mentioned in the judgment/order text.
GST reduced rate for qualifying footwear lowers tax burden on low priced pairs under Schedule I.
Footwear included in Schedule I is subject to a concessional GST rate of 5% where the sale value per pair does not exceed Rs.2500; this rate is applied pursuant to Notification No. 9/2025 Integrated Tax (Rate) with effect from 22 09 2025 and uses the per pair valuation threshold to determine eligibility for the reduced tax treatment.
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