DVAT on the Shoes

[Ramesh Parmar]

Sir I want to know the Tax rate on Shoes which sale price is above Rs. 300/- and below Rs. 300/- 

[Rama Krishana]

Exempted products under DVAT as footwear:

Rubber/Plastic/Rexin footwear having MRP less than Rs. 300/- per pair provided that the MRP is indelibly marked or embossed on the footwear itself. See schedule 1 of DVAT

Rest are liable to DVAT at 12.5%

[pawan kumar]

sir i want to know the tax rate on shoes which MRP is above Rs -750/- and less than rs - 750/-

AI Summary

Footwear below Rs. 300 exempt from DVAT, 12.5% tax applies for shoes above Rs. 300. No specific rate for Rs. 750. A query was raised regarding the Delhi Value Added Tax (DVAT) on shoes. It was clarified that rubber, plastic, or rexin footwear with a maximum retail price (MRP) below Rs. 300 per pair are exempt from DVAT, provided the MRP is marked on the footwear. For footwear priced above Rs. 300, a DVAT rate of 12.5% applies. Another inquiry was made about the tax rate for shoes priced above and below Rs. 750, but no specific rate was provided in the responses.