Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups

The Central Board of Indirect Taxes & Customs (CBIC) has informed that Ministry of Textiles (MoT) has notified a new scheme called Scheme for ‘Rebate of State and Central Taxes and Levies (RoSCTL)’ on export of garments and made-ups vide, Notification dated March 07, 2019, which has come into effect from March 07, 2019 and rate of rebates vide Notification No. dated March 08, 2019. The existing Rebate of State Levies (RoSL) scheme for garments and made-ups has already been discontinued from March 07, 2019. The Notification was available on website egazette.nic.in.

Therefore, the claims under the erstwhile RoSL scheme are to be processed for shipping bills with Let Export Order (LEO) till March 06, 2019.

Under the RoSCTL, the benefits given by DGFT to exporters will be in the form of Merchandise Exports from India Scheme (MEIS) type duty credit scrips. It has been decided that claims filed under the existing scheme codes for the erstwhile RoSL scheme will be treated as claims filed under RoSCTL scheme.

[Circular No. 10/ 2019-Customs]

Click here to download the Circular.