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        GST

        6406

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        GST on footwear components now attracts the specified IGST rate, affecting classification and tax treatment of supplies. Supply of parts of footwear, including uppers (other than outer soles), removable in-soles, heel cushions, gaiters, leggings and similar articles, and parts thereof are subject to GST at 18% with effect from 22-09-2025 by Notification No. 09/2025 - IGST(Rate), as reflected in Schedule II.
                          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.

                                GST on footwear components now attracts the specified IGST rate, affecting classification and tax treatment of supplies.

                                Supply of parts of footwear, including uppers (other than outer soles), removable in-soles, heel cushions, gaiters, leggings and similar articles, and parts thereof are subject to GST at 18% with effect from 22-09-2025 by Notification No. 09/2025 - IGST(Rate), as reflected in Schedule II.


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