Gujarat VAT rate for footwear products

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

20 July 2011 Dear All,

Please provide me the details about the applicable Gujarat VAT rates for all types of footwear products including leather chappals / shoes, PVC chappals / shoes, sports shoes, rubber sleepers, etc.

It is urgent. Please do the needful at the earliest and oblige.

Thanks and Regards.

CS Bijoy

CS Bijoy (Expert)
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21 July 2011 Gujarat (4%+1%) / (12.5% + 2.5%) NA Monthly Additional Cess wef 01-04-08

Message likes : 1 times

Querist : Anonymous

Querist : Anonymous (Querist)

22 July 2011 Dear Bijoy,

Thank u for your reply. But the problem is that I dont know which rate to apply on which type of footwear.

I referred VAT schedules on Commercial tax site. However, they mention about plastic footwear only.

You are requested to provide the VAT rates in detail in respect of various types of footwear products. Alternatively, You may provide the link of any site from which I can refer the same.

Thanks & Regards.

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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27 July 2024 In Gujarat, VAT rates on footwear products are determined based on their material composition and classification. The Gujarat VAT Act specifies different rates for different types of footwear. Here is a detailed overview of VAT rates applicable to various types of footwear products:

### **Gujarat VAT Rates for Footwear Products:**

1. **Leather Footwear:**
- **VAT Rate:** **5%**
- **Description:** Includes leather chappals, shoes, and other footwear made from leather.

2. **PVC Footwear:**
- **VAT Rate:** **5%**
- **Description:** Includes PVC chappals, PVC shoes, and other footwear made from PVC.

3. **Rubber Footwear:**
- **VAT Rate:** **5%**
- **Description:** Includes rubber slippers, rubber chappals, and other footwear made from rubber.

4. **Sports Shoes:**
- **VAT Rate:** **5%**
- **Description:** Includes sports shoes made from various materials, including leather, synthetic, and other compositions.

5. **Plastic Footwear:**
- **VAT Rate:** **5%**
- **Description:** Includes plastic chappals and shoes. Note that "plastic" is sometimes used interchangeably with PVC in VAT schedules.

### **Sources for VAT Rates:**

1. **Gujarat Commercial Tax Department:**
- **Website:** [Gujarat Commercial Tax](https://gst.gujarat.gov.in/)
- The site provides access to the latest VAT notifications, circulars, and schedules.

2. **Gujarat VAT Act Schedule:**
- Review the latest VAT schedules and notifications issued by the Gujarat Commercial Tax Department. These documents specify the applicable VAT rates for different categories of goods, including footwear.

3. **VAT Schedules and Notifications:**
- **Notification Example:** Gujarat VAT notifications usually detail the applicable VAT rates for various categories. Look for notifications that cover footwear and related products.

4. **Consultation:**
- For precise classification and application of VAT rates, consulting with a tax professional or VAT consultant in Gujarat is advisable.

### **Important Points:**

- **Ensure Correct Classification:** Proper classification of footwear based on material is crucial to apply the correct VAT rate.
- **Update on Changes:** VAT rates and classifications can be updated, so always refer to the most recent notifications and circulars.

For the most accurate and up-to-date information, regularly check the Gujarat Commercial Tax website and refer to the official VAT notifications. If you face difficulties, contacting a local VAT consultant can provide tailored advice based on your specific needs.