CBIC notifies the 12% GST on footwear of sale value not exceeding Rs 1000 per pair

The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 21/2021 – Central Tax (Rate) dated 31st December 2021 notify the 12% GST on sale of Footwear of value not exceeding Rs.1000 per pair with effect from 01st January 2022.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.21/2021-Central Tax (Rate)
New Delhi, the 31st December, 2021

G.S.R. 920(E).—In exercise of the powers conferred by sub-section (1) of section 9 and sub-­section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue), No.14/2021-Central Tax (Rate), dated the 18^th November, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub­section (i), vide number G.S.R. 816(E), dated the 18^th November, 2021, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.01/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017, namely:-



In the said notification, –

a. in Schedule I – 5%, serial number 225 and the entries relating thereto shall be omitted;

b. in Schedule II – 6%, after serial number 171 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

2. This notification shall come into force on the 1^st day of January, 2022.

[F. No. 354/79/2021-TRU]

GAURAV SINGH, Dy. Secy.

Note : The principal notification No.1/2017-Central Tax (Rate), dated the 28^th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28^th June, 2017, and was last amended vide notification No. 18/2021– Central Tax (Rate), dated the 28th December, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 892(E), dated the 28th December, 2021.