The Synthetic & Rayon Textiles Export Promotion Council

Scheme for Rebate of State and Central taxes and Levies (RoSCTL) on export of garments and made-ups

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

  • 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