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of <h1>IGST on Footwear: Tax Rate Changes and Amendments for Goods under Schedule 1, Effective January 1, 2022</h1> The tax rates for goods under Schedule 1, specifying IGST at 5% or a combination of CGST at 2.5% and SGST/UTGST at 2.5%. It notes changes made by various notifications. Initially, the tax applied to footwear priced up to 500 per pair, which was later amended to 1,000 per pair, provided the price is marked on the footwear. The provision was omitted effective January 1, 2022, as per Notification No. 21/2021.
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