TaxTMI 
TaxTMI 
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
rate on shoes in delhi
06 May 2015 
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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. (AI Summary)
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. (AI Summary)