Scheme for Rebate of State and Central Taxes and Levies on Export of Garments and Made-ups
- The scheme has replaced the Rebate of State Levies (RoSL) Scheme. The difference between RoSL & RoSCTL Scheme is that under RoSL Scheme, there was no benefit on the central tax and Levies.
Significant Features
- Intends to compensate the State and Central Taxes and Levies in addition to the Duty Drawback Scheme on export of apparel/ garments and Made-ups by way of rebate.
- The Rebate of State Taxes and Levies includes: VAT on fuel used in transportation, captive power, farm sector, mandi tax, duty of electricity, stamp duty on export documents, embedded SGST paid on inputs such as pesticides, fertilizers etc.
- The Rebate of Central Taxes and Levies includes: Central excise duty on fuel used in transportation, embedded CGST paid on inputs such as pesticides, fertilizer etc.
- The rebate under the RoSCTL Scheme shall be given to the exporter in the form of duty credit scrips which will be maintained in the electronic duty credit ledger.
- The value cap per unit of exported product have also been specified for several items and the rebate amount cannot exceed the said amount.
- The period of validity of the e-scrip (one year) will not change on account of its transfer.
- Eligibility: All the exporters of garments/Apparels and made-ups manufactured in India. However, entities under the Denied Entity List of the Directorate General of Foreign Trade are kept out.
- Under: Ministry of Textiles and came into effect from March, 2019.
- Regulatory body: Department of Revenue.
