12% GST on Footwear of sale value not exceeding Rs. 1000 per pair: Notification
- Blog|News|GST & Customs|
- < 1 minute
- By Chetan Kulasri
- |
- Last Updated on 11 February, 2026
Latest from Taxmann
Notification No.21/2021-Central Tax (Rate) Dated December 31st, 2021
The CBIC has issued notification to provide that 12% GST shall be levied on Footwear of sale value not exceeding Rs.1000 per pair. Earlier 5% GST rate was levied on Footwear of sale value not exceeding Rs.1000 per pair. This change shall be effective from January 1st, 2022.
Click Here To Read The Full Notification
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
CA | CS | CMA
