The GST rate on shoes depends on their retail sale price. Footwear priced at Rs. 1000 or less typically attracts a 12% GST rate. However, there's a specific provision for footwear with a retail sale price not exceeding Rs. 500 per pair, which is subject to a 5% GST rate, provided this price is indelibly marked on the item.
Footwear having a retail sale price not exceeding Rs. 500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.
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