rate on shoes in delhi

[Asked by Guest]

hello sir,good morning

would i like to know dvat rate on footwear / shoes in delhi. and please send me notification where mention regarding shoes

[rishi mohan]

Dear sir,

Footwear with M.R.P upto Rs.500/- is exempted under Delhi Vat. Footwear above M.R.P ₹ 500/- shall be taxable under Dvat.

Sl No. 69, 14.03.2006 to 20.06.20123 Rubber/Plastic/Rexine footwear having MRP less than ₹ 300/- per pair provided that the MRP is indelibly marked or embossed on the footwear itself.

21.06.2012 to 31.03.2013 14 Rubber/Plastic/Rexine footwear having MRP less than ₹ 500/- per pair provided that the MRP is indelibly marked or embossed on the footwear itself.

01.04.2013 15 All types of footwear having MRP up to Rs. 500/- provided that the MRP is indelibly marked or embossed on the footwear itself.

[chandra bhushan roy]

Sale 1000/- tax rete

[chandra bhushan roy]

know dvat rate on footwear / shoes in delhi. M.R.P ₹ 1,000/- shall be taxable under Dvat. tax reat % - ????

AI Summary

Footwear taxability: MRP-marked shoes below notified thresholds are exempt; higher-priced footwear taxable under Delhi VAT.
Taxability under Delhi VAT turns on MRP and marking: footwear with MRP at or below the notified threshold is exempt where the MRP is indelibly marked on the footwear; footwear with MRP above the applicable threshold is taxable under DVAT. The exemption thresholds were lower prior to mid 2012, increased for certain periods, and from 1 April 2013 applied to all types of footwear up to the stated MRP ceiling, subject to the indelible MRP requirement.