The Customs Authority of Advance Ruling (AAR), Mumbai ruled that 5% IGST payable on import of footwear having sale value not exceeding Rs.1000 per pair. The applicant, M/s Skechers South Asia Private Ltd is a wholly-owned subsidiary of trd/s Skechers USA, Inc. They are engaged in the business of import and distribution of footwear, apparel, and accessories in India. The footwear imported by the applicant is of two categories namely footwear having transactional value not exceeding Rs. 1000 per pair and footwear having a transaction value exceeding Rs.1000 per pair.
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