DVAT rate on shoes

[Guest]

sir, i want to know the different Dvat rate on shoes or safety shoes or pvc shoes?? As normally it is said in the market that shoes are tax free. ?

[Ganeshan Kalyani]

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

AI Summary

Footwear exemption: shoes with a marked retail price below the small retail threshold are exempt from DVAT. Footwear with a maximum retail price not exceeding the specified small retail threshold, provided the MRP is indelibly marked or embossed on the footwear itself, is exempt from DVAT; the exemption covers all types of shoes, including safety and PVC footwear, only when both the price ceiling and marking condition are satisfied.