Executive Summary:
This notification from the Ministry of Textiles announces modifications to the Scheme for Rebate of State Levies on Export of Garments (ROSL) 2016. It addresses measures to boost employment in the textiles and apparel sector by providing a rebate mechanism on state levies for garment exports. The modifications, effective from July 1, 2017, involve amendments to tariff items under Chapter 61 of Schedules I and II.
Key Points / Main Content:
* **Modification of 4.11.2016 Notification:** This notification partially modifies the previous notification of the same number, dated November 4, 2016.
* **Schedule I Amendments (Chapter 61):**
* Removal of "leggings" from tariff items 610304 and 610404.
* Substitution of tariff items and entries for 611501, 611502, 611503, 611504, 611505, 611506, 611507 and 611599 with new tariff items and entries specifying descriptions of goods, unit, rebate of state levies, rebate rate, and rebate cap per unit.
* **Schedule II Amendments (Chapter 61):**
* Removal of "leggings" from tariff items 610304 and 610404.
* Substitution of tariff items and entries for 611501, 611502, 611503, 611504, 611505, 611506, 611507 and 611599 with new tariff items and entries specifying descriptions of goods, unit, rebate of state levies, rebate rate, and rebate cap per unit.
* **Effective Date:** The updated rates are applicable from July 1, 2017.
Impact Analysis:
* **Garment Exporters:**
* *Impact:* Revised rebate rates and caps for specific garment categories (particularly leggings and items under tariff items 611501 and 611502) will directly impact the financial benefits received on exports.
* *Action Required:* Review the updated schedules and adjust export pricing and financial projections based on the new rebate structure.
* **Ministry of Textiles:**
* *Impact:* Responsible for implementing and monitoring the revised ROSL Scheme and its impact on employment generation and export competitiveness.
* *Action Required:* Ensure effective communication of the changes to relevant stakeholders and monitor the scheme's performance.
* **Customs and Excise Department:**
* *Impact:* Responsible for administering the rebate scheme based on the updated tariff items and rates.
* *Action Required:* Update systems and procedures to reflect the changes in tariff items and rebate rates for garment exports.
Key Entities Referenced
Ministry of Textiles: The Indian government ministry that notified the scheme for remission of State Levies on export of garments.
New Delhi: The city where the notification was issued.
Scheme for Rebate of State Levies on Export of Garments 2016: A scheme to provide for the remission of State Levies on export of garments through the mechanism of rebate, also referred to as the ROSL Scheme.
Government of India: The governing body that made the decision to initiate measures for reforms to boost employment generation in the textiles and apparel sector.
Madhukumar Reddy: The Joint Secretary who signed the notification.
Tariff Item: Specific categories of goods listed in Schedule I and Schedule II, with corresponding rebate rates and caps.
Cotton: Material used in the manufacturing of garments.
Silk: Material used in the manufacturing of garments.
jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx I—[k.M 1
PART I—Section 1
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
la- 239] ubZ fnYyh] 'kqØokj] flrEcj 8] 2017@Hkkæ 17] 1939
No. 239] NEW DELHI, FRIDAY, SEPTEMBER 8, 2017/BHADRA 17, 1939
वववव(cid:2)(cid:2)(cid:2)(cid:2) मममम(cid:6)(cid:6)ंं(cid:6)(cid:6)ंं ााााललललयययय
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6)ली, 8 िसत(cid:12) बर, 2017
पपपप(cid:11)(cid:11)(cid:11)(cid:11)ररररधधधधाााानननन(cid:15)(cid:15)(cid:15)(cid:15) ककककेेेे ििििननननययययाााातत(cid:19)(cid:19)तत(cid:19)(cid:19) पपपपरररर रररराााा(cid:21)(cid:21)(cid:21)(cid:21)यय यय ललललििेेििेेववववयययय(cid:15)(cid:15)(cid:15)(cid:15) मममम (cid:22)(cid:22) (cid:22)(cid:22)छछछछूूूूटटटट कककक(cid:26)(cid:26)(cid:26)(cid:26) ददददरररर(cid:22)(cid:22) (cid:22)(cid:22)
((((2222000011117777 कककक(cid:26)(cid:26)(cid:26)(cid:26) अअअअििििधधधधससससचचूूचचूू ननननाााा सससस..ंं..ंं ))))
सससस..ंं..ंं 11112222000022220000////3333////2222000011116666----आआआआईईईईटटटटीीीी....———— रोजगार गहन व(cid:21) (cid:22) एवं अपरै ल (cid:28)(cid:22)े म(cid:31) रोजगार सृजन को बढ़ावा दने े के सधु ार" के
िलए उपाय श’ु करन े हते ु भारत सरकार के िनण*य तथा अपैरल पर रा, य लिे वय" म (cid:31) छूट क0 एक नई योजना के अनुमोदन के
अनसु रण म (cid:31) व(cid:21)(cid:22) मं(cid:22)ालय ने छूट के मा1य म से प2रधान" के िनया*त पर रा,य लिे वय" म (cid:31) छूट के िलए योजना को अिधसूिचत
(cid:4)कया ह।ै इस योजना को प2रधान" के िनयात* पर रा,य लिे वय" म(cid:31) छूट योजना 2016 (इसके उपरांत आरओएसएल योजना)
कहा गया ह।ै
2. (cid:4)दनाकं 04.11.2016 क0 समस>ं य क अिधसूचना म (cid:31) आिं शक प2रवत*न ?ारा िन(cid:12) निलिखत को
प2रव@तत* /Bित(cid:21)थ ािपत (cid:4)कया जाए:—
(i) अनसु ूची-।, अ1य ाय 61 म(cid:31):—
(क) कॉलम (2) म (cid:31)टै2रफ मद 610304 के सम(cid:28) शH द ‘लIे गंJ स’ को हटा (cid:4)दया जाएगा ।
(ख) कॉलम (2) म(cid:31) टै2रफ मद 610404 के सम(cid:28) शH द ‘लIे गंJ स’ को हटा (cid:4)दया जाएगा ।
(ग) टै2रफ मद" 611501, 611502, 611503, 611504, 611505, 611506, 611507 और 611599
तथा उनसे संबंिधत BिविKय" के िलए िन(cid:12) निलिखत टै2रफ मद" और BिविKय" को Bित(cid:21) थािपत (cid:4)कया जाएगा,
नामत:—
टै2रफ मद (cid:31) चाल ूएआईआर Nाबकै अनुसूची के अतं ग*त इकाई रा, य लेवी म(cid:31) छूट Bित इकाई छूट क0
सामान" का िववरण छछछछूूूूटटटट कककक(cid:26)(cid:26)(cid:26)(cid:26) ददददरररर सीमा (Oपए म)(cid:31)
(1) (2) (3) (4) (5)
666611111111555500001111 लेIगंJस
61150101 कपास का पीस 3.2% 19.5
5605 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC. 1]
61150102 कपास और मानव िन@म*त फाइबर वाले H लPड पीस 3.0% 17.4
का
61150103 मानव िन@म*त फाइबर" का पीस 3.0% 17.3
61150104 रेशम का (नोइल रेशम के अित2रQत ) पीस 3.4% 35.8
61150105 ऊन का पीस 3.9% 35.9
61150106 ऊन और मानव िन@मत* फाइबर युQ त H लPड का पीस 3.4% 31.3
61150107 (cid:21)प (cid:31)डेQस /लाइQर ा/इला(cid:21)ट ेन के वजन ?ारा 1% पीस 3.2% 20.0
या उससे अिधक वाली कपास का
61150199 अTय का पीस 3.0% 17.4
666611111111555500002222 अTय
61150201 कपास का (cid:4)कUा 3.3% 60.8
61150202 कपास और मानव िन@म*त फाइबर युQ त Hल Pड (cid:4)कUा 3.0% 50.5
का
61150203 मानव िन@म*त फाइबर का (cid:4)कUा 3.0% 55.1
61150204 रेशम का (नोइल रेशम के अित2रQत ) (cid:4)कUा 3.4% 228.2
61150205 ऊन का (cid:4)कUा 3.7% 76.6
61150206 कपास और मानव िन@म*त फाइबर युQ त Hल Pड (cid:4)कUा 3.3% 68.3
का
61150207 (cid:21)प (cid:31)डेQस /लाइQर ा/इला(cid:21)ट ेन के वजन ?ारा 1% (cid:4)कUा 3.3% 66.0
या उससे अिधक वाली कपास का
61150299 अTय का (cid:4)कUा 3.0% 51.3
(ii) अनुसूची II, अ(cid:2)य ाय 61 म(cid:9):
(क) कॉलम (2) म(cid:31) टै2रफ मद 610304 के सम(cid:28) शH द ‘लIे गंJ स’ को हटा (cid:4)दया जाएगा।
(ख) कॉलम (2) म (cid:31)टै2रफ मद 610404 के सम(cid:28) शH द ‘लIे गंJ स’ को हटा (cid:4)दया जाएगा।
(ग) टै2रफ मद" 611501, 611502, 611503, 611504, 611505, 611506, 611507 और 611599 तथा उनस े
संबंिधत BिविKय" के िलए िन(cid:12)न िलिखत टै2रफ मद" और BिविKय" को Bित(cid:21) थािपत (cid:4)कया जाएगा, नामत:—
टै2रफ मद (cid:31) चाल ूएआईआर Nाबकै अनुसूची के अतं ग*त इकाई रा, य लेवी म(cid:31) छूट Bित इकाई छूट क0
सामान" का िववरण छछछछूूूूटटटट कककक(cid:26)(cid:26)(cid:26)(cid:26) ददददरररर सीमा (Oपए म(cid:31))
(1) (2) (3) (4) (5)
666611111111555500001111 लेIगंJस
61150101 कपास का पीस 1.1% 6.7
61150102 कपास और मानव िन@म*त फाइबर वाले H लPड पीस 1.4% 8.1
का
61150103 मानव िन@म*त फाइबर" का पीस 1.4% 8.1¹Hkkx Iµ[k.M 1º Hkkjr dk jkti=k % vlk/kj.k 3
61150104 रेशम का (नोइल रेशम के अित2रQत ) पीस 1.0% 10.5
61150105 ऊन का पीस 1.1% 10.1
61150106 ऊन और मानव िन@म*त फाइबर युQ त H लPड पीस 1.3% 12.0
का
61150107 (cid:21)प (cid:31)डQे स /लाइQर ा/इला(cid:21)ट ेन के वजन ?ारा 1% पीस 1.1% 6.9
या उससे अिधक वाली कपास का
61150199 अTय का पीस 1.1% 6.4
666611111111555500002222 अTय
61150201 कपास का (cid:4)कUा 1.1% 20.3
61150202 कपास और मानव िन@म*त फाइबर युQ त Hल Pड (cid:4)कUा 1.4% 23.6
का
61150203 मानव िन@म*त फाइबर का (cid:4)कUा 1.4% 25.7
61150204 रेशम का (नोइल रेशम के अित2रQत ) (cid:4)कUा 1.0% 67.1
61150205 ऊन का (cid:4)कUा 1.2% 24.8
61150206 कपास और मानव िन@म*त फाइबर युQ त Hल Pड (cid:4)कUा 1.2% 24.8
का
61150207 (cid:21)प (cid:31)डQे स /लाइQर ा/इला(cid:21)ट ेन के वजन ?ारा 1% (cid:4)कUा 1.1% 22.0
या उससे अिधक वाली कपास का
61150299 अTय का (cid:4)कUा 1.1% 18.8
3. उपयु*Qत दर(cid:31) (cid:4)दनाकं 01.07.2017 से लागू ह"गी ।
ए. मधुकुमार रे(cid:18)ी, संयु(cid:22) त सिचव
MINISTRY OF TEXTILES
NOTIFICATION
New Delhi, the 8th September, 2017
RATES FOR REBATE OF STATE LEVIES ON EXPORT OF GARMENTS
(Notification No. of 2017)
No. 12020/3/2016-IT.—In pursuance of the decision of the Government of India to initiate measures for
reforms to boost employment generation in the employment intensive textiles and apparel sector, and approval of a new
scheme for Remission of State Levies on apparels, the Ministry of Textiles has notified the scheme to provide for the
remission of State Levies on export of garments through the mechanism of rebate. The scheme is called the Scheme for
Rebate of State Levies on Export of Garments 2016 (hereinafter referred to as the ROSL Scheme).
2. In partial modification of the Notification of even number dated 4.11.2016, following may be
modified/substituted:—
(i) In Schedule I, in chapter 61:—
(A) against tariff item 610304 in column (2) the word “leggings” shall be omitted;
(B) against tariff item 610404 in column (2) the word “leggings” shall be omitted;4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC. 1]
(C) for tariff items 611501, 611502, 611503, 611504, 611505, 611506, 611507, and 611599 and the entries
relating thereto, the following tariff items and entries shall be substituted namely:—
Tariff Item Description of goods under current AIR Unit Rebate of
Drawback Schedule State Levies
Rebate
Rebate cap per
Rate
unit in Rs. ( )
(1) (2) (3) (4) (5)
611501 Leggings
61150101 Of Cotton Piece 3.2% 19.5
61150102 Of Blend containing Cotton and Man Made Fibre Piece 3.0% 17.4
61150103 Of Man Made Fibres Piece 3.0% 17.3
61150104 Of Silk (other than containing Noil silk) Piece 3.4% 35.8
61150105 Of Wool Piece 3.9% 35.9
61150106 Of Blend containing Wool and Man Made Fibre Piece 3.4% 31.3
61150107 Of Cotton containing 1% or more by weight of Piece 3.2% 20.0
spandex/Lycra/elastane
61150199 Of Others Piece 3.0% 17.4
611502 Others
61150201 Of Cotton Kg 3.3% 60.8
61150202 Of Blend containing Cotton and Man Made Fibre Kg 3.0% 50.5
61150203 Of Man Made Fibres Kg 3.0% 55.1
61150204 Of Silk (Other than containing Noil Silk) Kg 3.4% 228.2
61150205 Of Wool Kg 3.7% 76.6
61150206 Of Blend containing Cotton and Man Made Fibre Kg 3.3% 68.3
61150207 Of Cotton containing 1% or more by weight of Kg 3.3% 66.0
spandex/Lycra/elastane
61150299 Of Others Kg 3.0% 51.3
(ii) In Schedule II, in chapter 61:—
(A) against tariff item 610304 in column (2) the word “leggings” shall be omitted;
(B) against tariff item 610404 in column (2) the word “leggings” shall be omitted;
(C) for tariff items 611501, 611502, 611503, 611504, 611505, 611506, 611507, and 611599 and the entries relating
thereto, the following tariff items and entries shall be substituted namely:—
Tariff Item Description of goods under current AIR Unit Rebate of Rebate cap per
Drawback Schedule State Levies unit in Rs. ( )
Rebate Rate
(1) (2) (3) (4) (5)
611501 Leggings
61150101 Of Cotton Piece 1.1% 6.7
61150102 Of Blend containing Cotton and Man Made Fibre Piece 1.4% 8.1¹Hkkx Iµ[k.M 1º Hkkjr dk jkti=k % vlk/kj.k 5
61150103 Of Man Made Fibres Piece 1.4% 8.1
61150104 Of Silk (other than containing Noil silk) Piece 1.0% 10.5
61150105 Of Wool Piece 1.1% 10.1
61150106 Of Blend containing Wool and Man Made Fibre Piece 1.3% 12.0
61150107 Of Cotton containing 1% or more by weight of Piece 1.1% 6.9
spandex/Lycra/elastane
61150199 Of Others Piece 1.1% 6.4
611502 Others
61150201 Of Cotton Kg 1.1% 20.3
61150202 Of Blend containing Cotton and Man Made Fibre Kg 1.4% 23.6
61150203 Of Man Made Fibres Kg 1.4% 25.7
61150204 Of Silk (Other than containing Noil Silk) Kg 1.0% 67.1
61150205 Of Wool Kg 1.2% 24.8
61150206 Of Blend containing Cotton and Man Made Fibre Kg 1.2% 24.8
61150207 Of Cotton containing 1% or more by weight of Kg 1.1% 22.0
spandex/Lycra/elastane
61150299 Of Others Kg 1.1% 18.8
3. The above rates shall be applicable with effect from 1.7.2017.
A. MADHUKUMAR REDDY, Jt. Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.