GST : UTGST 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 12% (6%UTGST +6% CGST) (03.01.2022) Leave a Comment / Daily Updates / By Team Bizsol GST: UTGST 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 12% (6%UTGST +6% CGST) (Notification No. 21/2021-Union Territory Tax (Rate) dated 31st December,2021)