Currently, apparel priced below ₹1,000 attracts a 5% GST, while items above that threshold are taxed at 12%. Under the new proposal, apparel above ₹1,000 is also likely to be taxed at 5%. In footwear, the GST rate on products below ₹1,000 is 12%, which could be reduced to 5%, while the 18% rate for footwear above ₹1,000 is expected to remain unchanged.