GST: IGST Rate on Footwear Increased to 12% w.e.f. 01.01.2022 for Footwear of sale value not exceeding Rs. 1,000/- per pair to IGST 12 (03.01.2022) Leave a Comment / Daily Updates / By Team Bizsol GST: IGST Rate on Footwear Increased to 12% w.e.f. 01.01.2022 for Footwear of sale value not exceeding Rs. 1,000/- per pair to IGST 12 (Notification No. 21/2021- Integrated Tax (Rate) dated 31st December, 2021)