The Ministry of Textiles has notified the guidelines and continuation of the Scheme for Rebate of State and Central Taxes and Levies on Export (RoSCTL).
In pursuance of the decision of the Government of India to rebate all embedded State and Central Taxes and Levies on the export of garments and made-ups to enhance the competitiveness of these sectors, the Ministry of Textiles notified the Scheme for Rebate of State and Central Taxes and Levies (RoSCTL) which was in force up to 31.03.2020. The Government decided to continue the said Scheme w.e.f. 01.04.2020 until such time that the RoSCTL Scheme has merged with Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme without any change in Scheme guidelines and rates.
The Government has decided to continue the RoSCTL w.e.f. 01st January 2021 to 31st March 2024 for apparel/garments (under Chapter 61 and 62) and Made-ups (under Chapter 63) in exclusion of RODTEP for these Chapters with the rates, as notified by the Ministry of Textiles vide Notification dated 08th March 2019 subject to review of rates periodically. A mechanism for such revision shall be decided separately by the Ministry of Textiles and the Ministry of Finance. However, eligibility criteria under RoSCTL shall remain unchanged. The other textiles products (excluding Chapters 61,62 and 63) which are not covered under the RoSCTL shall be eligible to avail the benefits, if any, under RODTEP along with other products, as to be finalized by the Department of Commerce from the dates which may be notified in this regard.
“The Scheme shall be implemented by the Department of Revenue with end-to-end digitization for issuance of transferable Duty Credit Scrip, which will be maintained in an electronic ledger in the Customs system. Duty Credit Scrip under RoSCTL Scheme shall be issued without insisting on the realization of export proceeds,” the government said.
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