The Synthetic & Rayon Textiles Export Promotion Council

Transitional Rates of Rebate of State Levies (ROSL) under Export of Garments and Made- ups Scheme

Circular No.ES/131/2017-18                                                                       August 02, 2017

To: Members of the Council

Sub:  Transitional Rates of Rebate of State Levies (ROSL) under Export of Garments and Made- ups Scheme

Dear Member,

The Ministry of Textiles has issued Gazette vide Notification F. No. 12020/3/2016-IT (Pt.). dated 31.7.2017 regarding transitional rates of Rebate of State Levies (ROSL) under export of garments and made- ups.

As you are aware, the Government of India had initiated measures for reforms to boost employment generation in the employment intensive textiles and apparel sector, and approval of a new scheme for Remission of State Levies on apparels, the Ministry of Textiles had notified the scheme to provide for the remission of State Levies on export of garments through the mechanism of rebate. This scheme was subsequently extended to made-ups. The two schemes are being merged under the Scheme for Rebate of State Levies on Export of Garments and Made-ups (hereinafter referred to as the ROSL Scheme).

You may be also aware that ROSL is a very important benefit with great positive impact on exports. The extension of the ROSL benefit to made ups will ensure that Indian made ups are competitive in the world markets and also encourage Indian players to expand capacity to meet overseas demand.

As a transition measure, the exporter may claim ROSL

  • As per the rates notified vide Ministry of Textiles Notification No.12020/3/2016-IT, dated 4th November, 2016 read with Notification of even number dated 13.08.2016 for garments; and Notification No.12015/47/2016-IT, dated 15.03.2017 for made-ups for the period 1st July, 2017 to 30th September, 2017 provided he shall have to give an undertaking that he has not claimed or shall not claim credit/ rebate/ refund/ reimbursement of these specific State Levies and State Goods and Services Tax and/or Integrated Goods and Services Tax under any other mechanism.

Please be informed that the Notification No. 14/26/2016-IT, dated 27.6.2017 shall come into effect from 1st October, 2017, if no final rates for ROSL is determined prior to that date.

Members make a note of the above instructions.

Thanking you,

V. ANIL KUMAR
EXECUTIVE DIRECTOR