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RoSL on garments and textile made-ups articles exports to continue at pre-GST rates for 3 months

Circular No.ES/134/2017-18                                                                       August 11, 2017

To: Members of the Council

Sub: RoSL on garments and textile made-ups articles exports to continue at pre-GST rates for 3 months   

Dear Member,

The Council would like to inform you that CBEC has issued Circular No.34/2017 dated 8th August, 2017 regarding continuation of pre-GST rates of Rebate of State Levies (RoSL) on the export of garments and textile made-up articles for the transition period of three months after the implementation of the new tax regime.

  • This is to bring to your notice that Ministry of Textiles has issued Notification No. 12020/3/2016-IT (Pt.) dated July 31, 2017 restoring the pre-GST RoSL rates that were revised downwards with effect from July 1, 2017. This has been made effective for a transition period of three months i.e. July 1 to September 30, 2017.
  • For all exports with let export order (LEO) dates on or after July 1, 2017 for which RoSL is claimed, exporter has to submit the undertaking in the revised format that has been suitably included in the EDI shipping bill with effect from August 5, 2017.
  • Exports that have been made within the period July 1, 2017 to August 4, 2017, for which the revised undertaking is not possible, then the exporter has to furnish electronically the shipping bills and submit an undertaking to the Customs in the manual format, as given in the Circular. This could be a single undertaking covering export products in the various shipping bills of the exporter. The revised undertaking shall be irrespective of declaration/ undertaking, if any, given earlier.
  • The officer/s sanctioning the RoSL should ensure that the amount is paid upon such undertaking being submitted by an exporter. The exporters may also be suitably advised by the Customs to file their undertaking at the earliest for this period.
  • It may be noted that the rates of RoSL as notified by the Textiles Ministry shall be applied by EDI System at the time of scroll generation for RoSL. Thus irrespective of the RoSL amount appearing in Shipping Bills, exporter will be eligible for RoSL amount as per rates notified by the Ministry. No separate claim is required to be filed by the exporter.

Members may make a note of the above and follow the instructions given in the above Circular.

Thanking you,


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