Silicone Insoles and Heel Cushions Classified as Footwear Parts, Subject to 18% GST Rate, Not Concessional.

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....Classification of goods - rate of GST - Silicone Insole - Heel Cushion - the products of the applicant namely; Silicone Insoles and Silicon Heel Cushion; being only parts of footwear do not qualify to be termed as footwear satisfying the prescribed condition to be eligible for the concessional rate of GST - liable to GST @18% - AAR....