ROSTL Scheme

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.

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