Rebate of Taxes (RoSCTL) on Export of Apparel/Garments

Rebate of State and Central Taxes and Levies (RoSCTL) on Export of Apparel / Garments has now been extended from 01.01.2021 till 31.03.2024The Ministry of Textiles vide notification No. 14/26/2016-IT (Vol.II) dated 07.03.2019 notified the Scheme for Rebate of State and Central Taxes and Levies (RoSCTL) on Export of Apparel / Garments has now been extended from 01.01.2021 till 31.03.2024 which was in force up to 31.03.2020, now the Government has decided to continue the said Scheme w.e.f. 01.04.2020 until such time that the RoSCTL Scheme is merged with Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme without any change in Scheme guidelines and rates, as notified vide Ministry of Textiles’ Notification Nos. 14/26/2016-IT (Vol.II) dated 7.3.2019 and 14/26/2016-IT (Vol.II) dated 8.3.2019, respectively.

NOTIFICATION 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 no.14/26/2016-IT (Vol.II) dated 08th March 2019 subject to review of rates periodically. However, eligibility criteria under RoSCTL shall remain unchanged. The other textiles products (excluding Chapter 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 finalised by Department of Commerce from the dates which may be notified in this regard by Government. The Scheme shall be implemented by 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 realization of export proceeds. The duty credit scrip issued in RoSCTL scheme will be used for payment of Basic Customs Duties on import of goods and will be freely transferable.