Vat rate
This query is : Resolved
11 March 2017
What is the vat rate on safety gloves like cotton gloves and knitted gloves in Maharashtra.
CA DHAVAL MISTRY
(Expert)
13 March 2017
Rate of VAT under MVAT for Gloves made from cotton is 5.5% :)
03 August 2025
As per the Maharashtra Value Added Tax Act, 2002 (MVAT) applicable in March 2017, cotton gloves and knitted gloves were taxed at 5.5%, and they were typically covered under the Schedule C of the MVAT Act.
✅ Applicable Entry:
MVAT Schedule C, Entry No. 66 (as of 2017):
"Cotton fabrics, woollen fabrics and rayon or artificial silk fabrics including knitted or crocheted fabrics."
Cotton gloves and knitted gloves were often treated as textile articles, falling under this entry.
Therefore, taxed at 5% + 10% surcharge = 5.5% total VAT in Maharashtra.
📌 Note:
This classification assumes that the gloves are not industrial safety equipment made from leather, rubber, or synthetic material. If they are, the rate or schedule may differ.
Leather or industrial gloves could fall under the residual Schedule or taxed at 12.5% in some cases.
✅ Applicable Entry:
MVAT Schedule C, Entry No. 66 (as of 2017):
"Cotton fabrics, woollen fabrics and rayon or artificial silk fabrics including knitted or crocheted fabrics."
Cotton gloves and knitted gloves were often treated as textile articles, falling under this entry.
Therefore, taxed at 5% + 10% surcharge = 5.5% total VAT in Maharashtra.
📌 Note:
This classification assumes that the gloves are not industrial safety equipment made from leather, rubber, or synthetic material. If they are, the rate or schedule may differ.
Leather or industrial gloves could fall under the residual Schedule or taxed at 12.5% in some cases.
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