Aman bought a shirt for Rs 374.50 which includes 7% VAT.

Let the list price of the shirt be Rs. $x$.

Then,

$x+\frac{7}{100} x=374.50$

$x+0.07 x=374.50$

$1.07 x=374.50$

$x=\frac{374.50}{1.07}$

$=R s .350$

Thus, the list price of the shirt is Rs. 350 .