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    <title>DVAT rate on shoes</title>
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    <description>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.</description>
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      <description>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.</description>
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      <law>VAT / Sales Tax</law>
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