GST rate update applies to footwear with specified leather uppers and rubber or plastic outer soles effective from notification. Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather attracts GST @ 18% under Schedule II, effective from the notified date per Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.
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Provisions expressly mentioned in the judgment/order text.
GST rate update applies to footwear with specified leather uppers and rubber or plastic outer soles effective from notification.
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather attracts GST @ 18% under Schedule II, effective from the notified date per Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.
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