S.

No STATE LEATHER FOOTWEAR PLASTIC FOOTWEAR HAWAI CHAPPAL TAX EXEMPTION CRITERIA
1 Andhra Pradesh 14.50%
5% VAT applicable on Andhra
Pradesh Value Added Tax Act,
2005 SCHEDULE - IV Serial No.46
(Moulded Plastic footwear and
Hawai Chappals and straps
thereof.)
5% VAT applicable on Andhra
Pradesh Value Added Tax Act, 2005
SCHEDULE - IV Serial No.46
(Moulded Plastic footwear and
Hawai Chappals and straps
thereof.) No Exemption
2 Arunachal 13.50%
5% VAT applicable on THE
ARUNACHAL PRADESH SCHEDULE
2005 Schedule-III
Serial no.51 (Plastic footwear)
There is no criteria for Hawai
Chappals. So full VAT will apply on
footwear other than plastic
footwear No Exemption
3 Assam 13.50%
5% VAT Applicable on The Assam
Value Added Tax Act, 2003,
Schedule- II, Serial No.103 (All
footwears the maximum retail
price of per pair of which does not
exceed Rs.750/-)
5% VAT Applicable on The Assam
Value Added Tax Act, 2003,
Schedule- II, Serial No.103 (All
footwears the maximum retail
price of per pair of which does not
exceed Rs.750/-) No Exemption
4 Bihar 13.50%
4% Schedule-III Serial No- 92
(Plastic footwear, hawai chappals
and parts and components
thereof.)
4% Schedule-III Serial No- 92
(Plastic footwear, hawai chappals
and parts and components
thereof.) No Exemption
5 Chandigarh 12.50%
5% VAT applicable on THE PUNJAB
VALUE ADDED TAX ACT, 2005 as
extended to the Union territory of
Chandigarh Schedule No-B Serial
No.72 (Moulded plastic footwear ,
Hawai chappals and straps
thereof) & Serial no-84 (Plastic
footwear ) & Serial no-139 (Hand
crafted footwear )
5% VAT applicable on THE PUNJAB
VALUE ADDED TAX ACT, 2005 as
extended to the Union territory of
Chandigarh Schedule No-B Serial
No.72 (Moulded plastic footwear ,
Hawai chappals and straps thereof)
& Serial no-84 (Plastic footwear ) &
Serial no-139 (Hand crafted
footwear ) No Exemption
6 Chhattishgarh 14%
5% VAT applicable on THE
CHHATTISGARH VALUE ADDED
TAX ACT, 2005 Schedule-II, Part- II
Serial No- 87 (Plastic Footwear
including hawai chappal and straps
thereof)
5% VAT applicable on THE
CHHATTISGARH VALUE ADDED TAX
ACT, 2005 Schedule-II, Part- II
Serial No- 87 (Plastic Footwear
including hawai chappal and straps
thereof)
THE CHHATTISGARH VALUE
ADDED TAX ACT, 2005 Schedule-
1 Serial No- 59 (Footwear made
of plastic and rubber, the
maximum retail sale price of
which does not exceed Rs. 150/-
7 Dadra & Nagar Haveli 13.50%
5% VAT applicable on THE DAMAN
AND DIU VALUE ADDED TAX ACT,
2005 Schedule-III Serial No.51
(Plastic footwears including
moulded plastic footwears, Hawai
Chappals and Straps thereof.) &
Serial No.231 of
6406
Parts of footwear (including
upper) / Re-precessed Sole.
5% VAT applicable on THE DAMAN
AND DIU VALUE ADDED TAX ACT,
2005 Schedule-III Serial No.51
(Plastic footwears including
moulded plastic footwears, Hawai
Chappals and Straps thereof.) &
Serial No.231 of
6406
Parts of footwear (including upper)
/ Re-precessed Sole. No Exemption
8 Daman & Diu 13.50%
5% VAT applicable on THE DAMAN
AND DIU VALUE ADDED TAX ACT,
2005 Schedule-III Serial No.51
(Plastic footwears including
moulded plastic footwears, Hawai
Chappals and Straps thereof.) &
Serial No.231 of
6406
Parts of footwear (including
upper) / Re-precessed Sole.
5% VAT applicable on THE DAMAN
AND DIU VALUE ADDED TAX ACT,
2005 Schedule-III Serial No.51
(Plastic footwears including
moulded plastic footwears, Hawai
Chappals and Straps thereof.) &
Serial No.231 of
6406
Parts of footwear (including upper)
/ Re-precessed Sole. No Exemption
VATE RATES IN VARIOUS STATE IN INDIA
9 Delhi 12.50%
5% Vat applicable on Delhi Value
Added Tax Act, 2004-Schedule-3
Serial No.51 (Plastic footwears
(other than those specified in the
First Schedule) including moulded
plastic footwears, hawai chappals
and straps thereof. )
5% Vat applicable on Delhi Value
Added Tax Act, 2004-Schedule-3
Serial No.51 (Plastic footwears
(other than those specified in the
First Schedule) including moulded
plastic footwears, hawai chappals
and straps thereof. )
Tax exempted on Delhi Value
Added Tax Act, 2004 Schedule- 1
serial no.69
(Rubber/Plastic/Rexine footwear
having MRP less than Rs.500/-
per pair provided that the MRP is
indelibly marked or embossed
on the footwear itself.)
10 GOA
THE GOA VALUE ADDED TAX ACT
2005- 15 % VAT applicable on
Schedule- C serial no.20 (Footwear
costing Rs. 2,000/-. and above &
bellow Rs. 2000/- 12.5% VAT
applicable)
THE GOA VALUE ADDED TAX ACT
2005- Schedule-D Serial No.50
Tax Exempted (Plastic footwear
costing less than Rs.200.)
5% Vat applicable on THE GOA
VALUE ADDED TAX ACT 2005-
SCHEDULE- B Serial No. 96 (Hawaii
chappals and straps thereof.)
THE GOA VALUE ADDED TAX
ACT 2005- Schedule-D Serial
No.50 Tax Exempted (Plastic
footwear costing less than
Rs.200.)
11 Gujrat 15.00%
The Gujarat Value Added Tax Act,
2003 - Schedule-2 Serial No.59, 5%
Vat applicable on (Plastic
footwear) No defination for Hawai Chappal
The Gujarat Value Added Tax
Act, 2003 - Schedule-1 Serial
No.13 Tax Exempted
(Orthopaedic footwear and
Orthopaedic implants
12 Haryana
VAT 12.5% + 5% surcharge on VAT
(Effectively 13.13%)
THE HARYANA VALUE ADDED TAX -
SCHEDULE- C Serial No. 55 5% VAT
and 5% surcharge (effectively
5.25%) on (moulded plastic
footwears whether of single
mould or more than one mould
and Hawaii chappals and straps
thereof except those covered by
schedule B)
THE HARYANA VALUE ADDED TAX -
SCHEDULE- C Serial No. 55 5% VAT
and 5% surcharge (effectively
5.25%) on (moulded plastic
footwears whether of single mould
or more than one mould and
Hawaii chappals and straps thereof
except those covered by schedule
B)
THE HARYANA VALUE ADDED
TAX - SCHEDULE- B Serial No. 44
(Shoes and chappals with
maximum retail price not
exceeding Rs 300/-
13 Himachal Pradesh All type of Footwear 9% All type of Footwear 9% All type of Footwear 9% No Exemption
14 Jammu & Kashmir
13.5% VAT applicable on (Footwear
excluding plastic footwear)
The Jammu and Kashmir Value
Added Tax Act, 2005. SCHEDULE-C
Serial no.88, 5% Vat applicable on
(Moulded plastic footwear, hawai
chapals and straps thereof) &
Serial No-102 (Plastic footwear)
The Jammu and Kashmir Value
Added Tax Act, 2005. SCHEDULE-C
Serial no.88, 5% Vat applicable on
(Moulded plastic footwear, hawai
chapals and straps thereof) &
Serial No-102 (Plastic footwear) No Exemption
15 Jharkhand 14%
The Jharkhand Value Added Tax
Act, 2005 SCHEDULE-2 Part-B,
Serial No-99, 5% vat applicable on
(Plastic footwear including
moulded plastic footwears, Hawaii
chappals & straps thereof)
The Jharkhand Value Added Tax
Act, 2005 SCHEDULE-2 Part-B,
Serial No-99, 5% vat applicable on
(Plastic footwear including
moulded plastic footwears, Hawaii
chappals & straps thereof)
The Jharkhand Value Added Tax
Act, 2005 SCHEDULE-1 Serial No-
71, tax exepmted on Rubber-
chappal
16 Karnataka 14.50%
THE KARNATAKA VALUE ADDED
TAX ACT, 2003 - SCHEDULE-3,
Serial No.64, 5.5% Vat applicable
on (Moulded plastic footwear fully
made of plastic and of single
mould, hawai chappals (rubber)
and their straps.)
THE KARNATAKA VALUE ADDED
TAX ACT, 2003 - SCHEDULE-3,
Serial No.64, 5.5% Vat applicable
on (Moulded plastic footwear fully
made of plastic and of single
mould, hawai chappals (rubber)
and their straps.) No Exemption
17 Kerala
THE KERALA VALUE ADDED TAX
ACT, 2003 - SCHEDULE -5, 14.5% Vat
applicable on (SPORTS FOOTWEAR
OF RUBBER, FOOTWEAR WITH MRP
EXCEED RS. 500/-, FOOTWEAR OF
RUBBER,SPORTS, FOOTWEAR OF
LEATHER WITH UPPER TEXTILE
MATERIALS, FOOTWEAR OF
LEATHER)
THE KERALA VALUE ADDED TAX
ACT, 2003 - SCHEDULE -3, 5% Vat
applicable on (FOOTWEAR,
PLASTICS OUTER SOLES AND
UPPERS, PLASTIC FOOTWEAR
WITH PROTECTIVE METAL TOE-
CAP, PLASTIC FOOTWEAR
COVERING ANKLE, PLASTIC
FOOTWEAR (OTHER), FOOTWEAR
WITH MRP DOES NOT EXCEED RS.
500/-, PLASTIC FOOTWEAR,
PARTS, FOOTWEAR, PARTS,
FOOTWEAR MACHINERY, SPORTS
FOOTWEAR OF PLASTICS)
HE KERALA VALUE ADDED TAX
ACT, 2003 - SCHEDULE-3, 5% Vat
applicable on HAWAI CHAPPALS,
HAWAI CHAPPALS, PARTS No Exemption
18 Madhya Pradesh 13.00%
MADHYA PRADESH VALUE ADDED
TAX ACT, 2002 - SCHEDULE-2 Part-
2, Serial No.65-B, 5% Vat
applicable on (Moulded plastic
footwear, hawai chappals and
straps thereof (other than the
goods specified in Schedule I) )
Footwear and chappals made of
Plastic /PVC / rubber, sale price
(maximum retail price printed on
the label) of which does not
exceed Ruppes Two hundred and
Fifty (other than the goods
specified elsewher in this Schedule
and Schedule II)
MADHYA PRADESH VALUE ADDED
TAX ACT, 2002 - SCHEDULE-2 Part-
2, Serial No.65, 5% Vat applicable
on (Moulded plastic footwear,
hawai chappals and straps thereof
(other than the goods specified in
Schedule I) ) Footwear and
chappals made of Plastic /PVC /
rubber, sale price (maximum retail
price printed on the label) of which
does not exceed Ruppes Two
hundred and Fifty (other than the
goods specified elsewher in this
Schedule and Schedule II)
MADHYA PRADESH VALUE
ADDED TAX ACT, 2002 -
SCHEDULE
-1, Serial No. 15A, Tax
exempted (All kinds of footwear
/ chappals and Straps thereof
(When manufactured in the
State of Madhya Pradesh and
sale price (maximum retail price
printed on the label) of which
does not exceed Rs.250/-)
19 Maharashtra 12.50%
The Maharashtra Value Added Tax
Act, 2002. SCHEDULE-C Serial
No.74, 5% Vat applicable on
(Plastic footwear ( moulded) :
hawaii chappals and straps
thereof;)
The Maharashtra Value Added Tax
Act, 2002. SCHEDULE-C Serial
No.74, 5% Vat applicable on
(Plastic footwear ( moulded) :
hawaii chappals and straps
thereof;) No Exemption
20 Manipur 13.50%
Manipur Value Added Tax 2004
SCHEDULE-1 Serial No-124, 5% vat
applicable on (Moulded Plastic
footwear, hawai chappals and
straps thereof.)
Manipur Value Added Tax 2004
SCHEDULE-1 Serial No-124, 5% vat
applicable on (Moulded Plastic
footwear, hawai chappals and
straps thereof.) No Exemption
21 Meghalaya 13.50%
The Meghalaya Value Added Tax
Act, 2003. SCHEDULE-2, Serial No-
66, 5% Vat applicable on (Plastic
Footwear Hawaii chappals and
straps thereof)
The Meghalaya Value Added Tax
Act, 2003. SCHEDULE-2, Serial No-
66, 5% Vat applicable on (Plastic
Footwear Hawaii chappals and
straps thereof)
22 Mizoram 13.50%
The Mizoram Value Added Tax
Act, 2005. Schedule-2 Part-C,
Serial No.51 (Footwear of all kinds
excluding plastic footwear) & in
serial No.98 (Sports goods,
apparels and footwear)
The Mizoram Value Added Tax Act,
2005. Schedule-2 Part-C, Serial
No.51 (Footwear of all kinds
excluding plastic footwear) & in
serial No.98 (Sports goods,
apparels and footwear)
The Mizoram Value Added Tax
Act, 2005. Schedule-1, Serial
no.47, Tax Exempted on Plastic
footwear
23 Nagaland
THE NAGALAND VALUE ADDED TAX
ACT, 2005 - SCHEDULE-5 Serial No.-
64, 13.25% Vat applicable on
(Footwear of all kinds excluding
plastic footwear and hawai
chappals)
THE NAGALAND VALUE ADDED
TAX ACT, 2005 - SCHEDULE-4
Serial No.-109, 4.75% Vat
applicable on (Plastic footwear) &
in serial no-91 (Hawaii chappals &
straps thereof)
THE NAGALAND VALUE ADDED TAX
ACT, 2005 - SCHEDULE-4 Serial No.-
109, 4.75% Vat applicable on
(Plastic footwear) & in serial no-91
(Hawaii chappals & straps thereof)
THE NAGALAND VALUE ADDED
TAX ACT, 2005 - SCHEDULE-1,
Serial No-7 Tax Exempted on
(Artificial Limbs, shoes and such
items used by physically
handicapped person.)
24 Orissa 13.50%
The Orissa Value Added Tax Act,
2004 Schedule-B Part-2 Serial
No.87, 5% vat applicable on
(Footwear of all types including
plastic footwear, howai chappal
and straps thereof having
maximum retail price up to rupees
four hundred provided that MRP is
indelibly marked or embossed on
the footwear itself.
The Orissa Value Added Tax Act,
2004 Schedule-B Part-2 Serial
No.87, 5% vat applicable on
(Footwear of all types including
plastic footwear, howai chappal
and straps thereof having
maximum retail price up to rupees
four hundred provided that MRP is
indelibly marked or embossed on
the footwear itself. No Exemption
25 Puducherry 14.50%
THE PUDUCHERRY VALUE ADDED
TAX ACT, 2007 SCHEDULE-3, Part-
A Serial No. 85, 5% VAT applicable
on (Moulded plastic footwear,
Hawai chappals and straps
thereof)
THE PUDUCHERRY VALUE ADDED
TAX ACT, 2007 SCHEDULE-3, Part-A
Serial No. 85, 5% VAT applicable on
(Moulded plastic footwear, Hawai
chappals and straps thereof) No Exemption
26 Punjab 14.30%
6.05% VAT applicable on THE
PUNJAB VALUE ADDED TAX ACT,
2005 Schedule No-B Serial No.72
(Moulded plastic footwear , Hawai
chappals and straps thereof) &
Serial no-84 (Plastic footwear ) &
Serial no-139 (Hand crafted
footwear )
6.05% VAT applicable on THE
PUNJAB VALUE ADDED TAX ACT,
2005 Schedule No-B Serial No.72
(Moulded plastic footwear , Hawai
chappals and straps thereof) &
Serial no-84 (Plastic footwear ) &
Serial no-139 (Hand crafted
footwear ) No Exemption
27 Rajastan 14.00%
THE RAJASTHAN VALUE ADDED
TAX ACT, 2003 - SCHEDULE-4
Serial No.58 , 5% Vat applicable on
(Exclusively moulded platic
footwear, hawai chappals and
straps thereof excluding the goods
mentioned in Column No.2 of
S.No.58 of Schedule I)
THE RAJASTHAN VALUE ADDED
TAX ACT, 2003 - SCHEDULE-4 Serial
No.58 , 5% Vat applicable on
(Exclusively moulded platic
footwear, hawai chappals and
straps thereof excluding the goods
mentioned in Column No.2 of
S.No.58 of Schedule I)
THE RAJASTHAN VALUE ADDED
TAX ACT, 2003 - SCHEDULE-1
Serial No.58 Tax Exempted on
(All kinds of footwear (excluding
footwear made of leather)
having maximum retail price less
than Rs. 500/- per pair, and
Deshi Jutiyan)
28 Sikkim
12.5% vat applcable on (Footwear of
all kinds excluding plastics footwear
and hawai chappals)
THE SIKKIM VALUE ADDED TAX
ACT, 2005 - SCHEDULE-3, Serial
No.53, 4% vat applicable on
(Plastic footwear)
THE SIKKIM VALUE ADDED TAX
ACT, 2005 - SCHEDULE-3, Serial
No.53, 4% vat applicable on
(Plastic footwear) No Exemption
29 Tamilnadu 14.50%
The Tamil Nadu Value Added Tax
Act, 2006 - Schedule-1 Part.B,
Serail No. 67A (ab) 5% Vat
applicable on (Parts of footwear
(including upper), reprocessed
sole) & Serial No. 84, (Moulded
plastic footwear, hawai chappals
and straps thereof other than
those specified in the Fourth
Schedule)
The Tamil Nadu Value Added Tax
Act, 2006 - Schedule-1 Part.B,
Serail No. 67A (ab) 5% Vat
applicable on (Parts of footwear
(including upper), reprocessed
sole) & Serial No. 84, (Moulded
plastic footwear, hawai chappals
and straps thereof other than those
specified in the Fourth Schedule)
The Tamil Nadu Value Added Tax
Act, 2006 - Schedule-4 Part.B,
Serail No.20, Tax Exempted on
(Footwear with sale value less
than Rs. 200/-)
30 Tripura
THE TRIPURA VALUE ADDED TAX
ACT , 2005-SCHEDULE-2B, Serial
No.71, 13.5% Vat applicable on
(Footwear of all kinds excluding
plastic footwear and hawai
chappals)
THE TRIPURA VALUE ADDED TAX
ACT , 2005-SCHEDULE-2A, Serial
No.73, 5% Vat applicable on
(Plastic Footwear & Hawai
Chappals)
THE TRIPURA VALUE ADDED TAX
ACT , 2005-SCHEDULE-2A, Serial
No.73, 5% Vat applicable on
(Plastic Footwear & Hawai
Chappals) No Exemption
31 Uttar Pradesh 14.00%
The Uttar Pradesh Value Added
Tax ACT, 2008 SCHEDULE-1 Serial
no.52, Tax exempted on
(Footwear with maximum retail
price of Rs. 300.00. or less
excluding Moulded plastic
footwear; hawai chappal and
straps thereof)
The Uttar Pradesh Value Added Tax
ACT, 2008 SCHEDULE-1 Serial
no.52, Tax exempted on (Footwear
with maximum retail price of Rs.
300.00. or less excluding Moulded
plastic footwear; hawai chappal
and straps thereof)
The Uttar Pradesh Value Added
Tax ACT, 2008 SCHEDULE-1
Serial no.52, Tax exempted on
(Footwear with maximum retail
price of Rs. 300.00. or less
excluding Moulded plastic
footwear; hawai chappal and
straps thereof)
32 Uttranchal 13.50%
THE UTTARANCHAL VALUE ADDED
TAX ACT, 2005 SCHEDULE-1 (this
entry has been substituted as
follows vide notification No -147
dated 21-02-2008) Tax exempted
on Moulded plastic footwear,
hawai chappals and their straps.
THE UTTARANCHAL VALUE ADDED
TAX ACT, 2005 SCHEDULE-1 (this
entry has been substituted as
follows vide notification No -147
dated 21-02-2008) Tax exempted
on Moulded plastic footwear,
hawai chappals and their straps.
THE UTTARANCHAL VALUE
ADDED TAX ACT, 2005
SCHEDULE-1 (this entry has been
substituted as follows vide
notification No -147 dated 21-
02-2008) Tax exempted on
Moulded plastic footwear,
hawai chappals and their
straps.
33 West Bengal 14.50%
THE WEST BENGAL VALUE ADDED
TAX ACT, 2003 : SCHEDULE- C,
Serial No. 30-C, 5% Vat applicable
on (Footwears, other than those
specified elsewhere in this
Schedule, the maximum retail
price of per pair of which does not
exceed rupees seven hundred and
fifty)
THE WEST BENGAL VALUE ADDED
TAX ACT, 2003 : SCHEDULE- C,
Serial No. 30-C, 5% Vat applicable
on (Footwears, other than those
specified elsewhere in this
Schedule, the maximum retail price
of per pair of which does not
exceed rupees seven hundred and
fifty) No Exemption