Circular No. ES/171/2021-22 1st October, 2021
To: Members of the Council
Sub: Rebate of State and Central Taxes and Levies (RoSCTL) Scheme on export of apparel/garments/made-ups w.e.f. 01.01.2021
CBIC has issued Circular No. 22/2021-Customs dated 30th September, 2021 on the above subject.
Your kind attention is drawn to Notification No. 77/2021-Customs (N.T.) dated 24.09.2021 regarding issue of scrips, its use, transfer and the conditions and restrictions governing them and No. 75/2021-Customs (N.T.) dated 23.09.2021 regarding Regulations for use, transfer, maintenance etc. of Electronic Duty Credit Ledger. Notification No. 77/2021-Customs (N.T.) has been issued as a consequence of Ministry of Textiles’ RoSCTL scheme Notification No. 12015/11/2020-TTP dated 13.08.2021 containing scheme guidelines and No. 14/26/2016-IT(Vol.II) dated 08.03.2019 which provided the applicable rates along with caps for eligible products.
Earlier it was intended to subsume the RoSCTL scheme w.e.f. 01.01.2021 in the RoDTEP scheme which was also being introduced w.e.f. 01.01.2021. Accordingly, facility to file shipping bill with claim for RoSCTL was discontinued. However, subsequently it was decided to have independent RoSCTL scheme w.e.f. 01.01.2021 to 31.03.2024.
RoSCTL scheme now notified for exports w.e.f. 01.01.2021 is not operated under the framework of section 25 of the Customs Act. With effect from 01.01.2021, the scheme provides for remission amount in the form of transferable duty credit issued to a person and maintained in the electronic duty credit ledger in the customs automated system, in terms of section 51B of the Customs Act inserted vide Finance Act, 2020.
For detailed information, members may kindly refer to Circular No. 22/2021-Customs dated 30th September, 2021.
Members may kindly make a note of the above details of the RoSCTL Scheme.