Exempted all kinds of Footwear including hawai chappals and straps thereof with the MRP not exceeding rupees Rs. 300
The Uttar Pradesh State Government vide the Notification No. K.A. NI-2-729/XI-9(235)12-U.P. Act-5-2008-Order-(133)-2015 dated June 1, 2015 amended Entry 52 of the Schedule – I of the Uttar Pradesh Value Added Tax ACT, 2008 (the UP Vat Act) and exempted all kinds of Footwear including hawai chappals and straps thereof with Maximum Retail Price (the MRP) not exceeding rupees Rs. 300/- per pair subject to the condition that the MRP is indelibly marked or embossed on the footwear itself.
Further Entry 83 of Schedule – II of the UP Vat Act amended by deleting the word “Plastic footwear; hawai chappal and straps thereof”
(Bimal Jain, FCA, FCS, LLB, B.Com (Hons), Mobile: +91 9810604563, Email: email@example.com)