DVAT applicable on shawl & stole

[sanjay malviya]

Dear Expert

Please advice Delhi Value added tax applicable or not on sale of shawl & stole (silk woolen , pashmina, shabano )

with hand made embroidery work , dyeing etc.

[YAGAY andSUN]

Dear Sanjay,

Shawls and Stoles (duly fall under the Artichles of apparel and clothing accessories) are nothing but readymade garments and covered by Entry No.57 of the Third Schedule  of the said Act and as such attract tax at the rate of 5% in view of section 4(1)(b) of the said Act.

DVAT Department has clarified this issue.  Please provide your e-mail id to us if you need a copy of the same.

Best Regards,

Pradeep Khatri

AI Summary

Value added tax on shawls and stoles treated as readymade garments, attracting DVAT under applicable schedule entry. Shawls and stoles are classified as apparel and clothing accessories and treated as readymade garments under Entry No.57 of the Third Schedule, and consequently their sale is subject to tax under the DVAT regime as per the applicable provision noted by the adviser.