Notification No. 21/2021
Date: December 31, 2021
Subject: Supersession of Notification No. 14/2021 and amendment to Notification No. 1/2017–Integrated Tax (Rate) relating to footwear.
Description:
This notification supersedes Notification No. 14/2021–Integrated Tax (Rate) and amends Notification No. 1/2017–Integrated Tax (Rate) by omitting footwear of sale value not exceeding ₹1,000 per pair from Schedule I and inserting it under Schedule II (12%). The amendment ensures uniform rate application on footwear products.
Issued for earlier notification?
Yes — it supersedes Notification No. 14/2021 and amends Notification No. 1/2017–Integrated Tax (Rate).