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Goods and Services Tax – 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 26-7-201

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