Ministry of Textiles notifies the nature of rebate, mechanism of issue, over-claim or claim and procedure for recovery in continuation of RoSCTL

May 03, 2019 | by Avantis RegTech Legal Research Team

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The Ministry of textiles on May 02, 2019, has notified nature of rebate, mechanism of issue of scrips, over-claim/ claim based on mis-declaration and procedure for recovery under Scheme for Rebate of State and Central Taxes and Levies (RoSCTL).

The Ministry of Textiles has notified the scheme for Rebate of State and Central Taxes and Levies (RoSCTL) on export of garments and made-ups vide Notification dated March 07, 2019, to rebate all embedded State and Central Taxes and Levies on garments and made-ups.

(a)Nature of rebate:

Scrips shall be granted under the Scheme for Rebate of State and Central Taxes and Levies. The scrips and goods imported/ domestically procured against them shall be freely transferable.

(b)Mechanism of Issue of Scrips under the RoSCTL:

An exporter has to make a conscious choice to opt for ROSCTL scheme by making claim for rebate in acceptance of the scheme’s terms and conditions while declaring the relevant scheme code for RoSCTL at the time of filing of the shipping bills. Such filing of shipping bills would be the exporter’s self-declaration that he is eligible for the rate and rebate in as much as exporter has not claimed and shall not claim the credit/ rebate/ refund/ reimbursement of the specific taxes that comprise the rebate of State levies and Central Levies under any other mechanism.

(c)Over-claim/ claim based on mis-declaration and procedure for recovery:

(d)Residual issues related to the Scheme arising subsequently shall be considered by the Inter Ministerial Committee, whose decisions would be binding.

(e)The rates of RoSCTL specified in the Schedules under Ministry of Textiles Notification dated March 08, 2019 shall not be applicable to export of a certain commodity or product. 

[Notification F.No.14/26/2016-IT(Vol.II)(Part II)]

Click here to download the Notification. 


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