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of <h1>Footwear parts, removable insoles and similar articles charged 18% GST from 22 September 2025 under Notification No. 09/2025</h1> Classification 6406: parts of footwear (including uppers whether or not attached to soles other than outer soles), removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles and parts thereof are subject to GST at 18% effective 22 September 2025, as reflected in Schedule II, with applicability referenced by Notification No. 09/2025 (IGST(Rate)) dated 17 September 2025.
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