GST No.
In the world of fashion and a person's dressing style, shoes are crucial. One's shoes may make or break an outfit, and people tend to notice someone else's shoes first. In addition to playing a significant role in fashion, shoes also affect a person's comfort level. The individual wearing the shoes finds them intolerable if they are not well-made, comfy, or the right size. Conversely, when shoes are comfortable, people walk on air or clouds and are able to concentrate completely on their daily tasks.
