Notification No. 21/2021
Date: December 31, 2021
Subject: Supersession of Notification 14/2021–CT (Rate) and amendment to Notification 01/2017–CT (Rate) relating to footwear.
Description:
This notification supersedes Notification 14/2021 and omits S. No. 225 from the 2.5% Schedule. It inserts S. No. 171A under the 6% Schedule prescribing GST on footwear with sale value not exceeding ₹1,000 per pair. The amendment rationalises GST on low-value footwear.
Issued for earlier notification?
Yes — supersedes Notification 14/2021 and amends Notification 01/2017–CT (Rate).