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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 classification for footwear with specified soles and textile uppers remains taxable until the notified expiry.</h1> Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials are classified within the notified schedule and attract GST @ 18% until the notified expiry, the classification being based on the material composition of soles and uppers and operative for the specified temporal period.

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