64 - GST - Goods - Rates of Tax - Schedule 1 - IGST @ 5% - CGST @ 2.5% - SGST / UTGST @ 2.5%

Omitted ************* Notes: As omitted vide Notification No. 21/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 1.1.2022, before it was read as, Footwear of sale value not exceeding ₹ 1000 per pair ************* Notes: As Amended vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019 , before it was read as, Footwear having a retail sale price not exceeding ₹ 1,000 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself. ************* Notes: As amended by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018, before it was read as, Footwear having a retail sale price not exceeding ₹ 500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.