09 December 2016
sir.
if a person purchase blanket and bedsheet from punjab and same sale in Maharashtra by way of hawker i.e on road. is he is liable to pay vat. and what is the vat limit in Maharashtra of registration.
02 August 2025
Here's a clear answer to your query about **VAT on blankets and bedsheets in Maharashtra** as of **2016**:
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### ✅ **1. Is VAT applicable on sale of blankets/bedsheets in Maharashtra?**
Yes, **VAT was applicable** on **textile goods** like **blankets and bedsheets** prior to **GST** (which replaced VAT from 1 July 2017). However:
* As per **MVAT Schedule A**, many **textile products including cotton-based items** were **exempt**. * But **readymade items**, **synthetic fabric**, or **branded goods** may have attracted VAT at **5% or 12.5%**, depending on composition.
➡️ **Unbranded cotton blankets and bedsheets were generally exempt**.
However, if you're selling:
* Branded or synthetic fabric items, * Or if the textile item doesn't fall under the exempted category,
Then VAT would apply (typically at 5%).
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### ✅ **2. Selling as a Hawker – Are you liable to pay VAT?**
Yes, **if your annual turnover exceeds the threshold**, VAT registration and compliance was mandatory, **even for hawkers**.
#### **MVAT Threshold Limit for Registration (as of 2016):**
* ₹**10 Lakhs** of taxable turnover of sales or purchases **in the previous year**, or * ₹**1 Lakh** of taxable turnover **if making interstate sales**.
So:
> ✅ If the **sales exceed ₹10 lakhs annually**, **VAT registration is mandatory**, regardless of being a hawker.
Also, if you bring goods from **Punjab into Maharashtra** and sell them, **CST** may apply on inter-state purchase if not covered under Form C.
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### 📝 Conclusion
| Question | Answer | | ---------------------------------------- | --------------------------------------------------------------------- | | Is VAT applicable on blankets/bedsheets? | Only if **not exempted** (e.g., branded or synthetic) – likely **5%** | | Is hawker required to register? | Yes, if turnover **exceeds ₹10 lakh/year** | | MVAT registration limit in 2016 | ₹**10 lakh** (Maharashtra) | | Inter-state purchases | Require documentation (CST Form C) |
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Would you like a list of textile items exempt under MVAT Schedule A for confirmation?