Silicone Insole & Heel Cushion are parts of footwear, classifiable under Heading 6406 attracting 18% GST

GST: Silicone Insole and Heel Cushion are classifiable under Heading No. 6406 [Parts of footwear ; removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof] as parts of footwear and, hence, do not qualify to be termed as footwear having a retail sale price not exceeding Rs.1000 per pair,

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