Circular No.ES/414/2018-19 March 13, 2019
To: Members of the Council
Sub.: Scheme for Rebate of State and Central taxes and Levies (RoSCTL) on export of garments and made-ups
Dear Member,
As you are aware, Ministry of Textiles had 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 No. 14/26/2016-IT (Vol II) dated 7th March, 2019, w.e.f. 7th March, 2019.
In this regard, CBIC has now issued Circular No. 10/2019- Customs dated 12th March, 2019 on the above subject.
Please make a note of the following details –
Rates of rebate under RoSCTL have been notified by Ministry of Textiles vide Notification No. 14/26/2016-IT (Vol II) dated 8th March, 2019. The rates of RoSCTL Scheme are hereby notified as Schedules 1, 2, 3 and 4 of this notification, and is effective from 07th March, 2019.
The Schedule-1(Rates of State taxes and levies) and Schedule-2(Rates of embedded Central levies) are the rates of State and Central taxes and levies respectively, for apparel and made-ups.
For a better understanding, please have a glance at the given below table:
Tariff Item |
Description of goods |
Units |
Schedule-1 (Rates of State taxes and levies) |
Schedule-2 (Rates of embedded Central levies) |
||
Rates (%) |
Cap per unit in Rs. |
Rates (%) |
Cap per unit in Rs. |
|||
62140103 |
Shawls, scarves, mufflers, mantillas, veils and like of Man Made Fibres |
Piece |
2.65 |
10.8 |
2.10 |
8.6 |
Schedule-3 (Rates of Advance Authorisation- State taxes and levies) and Schedule-4 (Rates of Advance Authorisation- embedded Central levies) are the rates of State and Central taxes and levies respectively, applicable for apparel exports when the fabric (including interlining) only has been imported duty free under Special Advance Authorization Scheme.
For a better understanding, please have a glance at the given below table:
Tariff Item |
Description of goods |
Units |
Schedule-3 (Rates of AA-State taxes and levies) |
Schedule-4 (Rates of AA- embedded Central levies) |
AA- States rates (in %) |
AA- Central rates (in %) |
|||
62140103 |
Shawls, scarves, mufflers, mantillas, veils and like of Man Made Fibres |
Piece |
1.37 |
1.08 |
The earlier RoSL scheme for garments and made-ups has been discontinued w.e.f. 7th March, 2019.
The claims under the erstwhile RoSL scheme are to be processed for shipping bills with Let Export Order (LEO) date upto 6th March, 2019 only.
Under the RoSCTL, the benefit to exporters shall be given by DGFT in form of Merchandise Exports from India Scheme (MEIS) type duty credit scrips.
Detailed procedure for claiming benefit under the RoSCTL, issuance of scrips and their usage is being worked out.
Till finalisation of such details, in the transition period, 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.
We request all those members (Made-ups exporters), who have still not availed the facility under the earlier ROSL scheme may kindly take the opportunity to avail the benefits under the new RoSCTL scheme.
Thanking you,
Yours faithfully,
S. BALARAJU
EXECUTIVE DIRECTOR