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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>GST 18% from 22 September 2025 on footwear with rubber, plastic, leather or composition soles and textile uppers</h1> Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials is classified as taxable under GST at 18% effective 22 September 2025, as set out in the applicable Schedule; the change takes effect from that date per the controlling notification.

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