This notification from the Ministry of Textiles, dated June 27, 2017, announces the interim rates for the Rebate of State Levies (ROSL) Scheme on export of garments and made-ups, effective from July 1, 2017, following the introduction of Goods and Services Taxes (GST). The ROSL scheme merges previous schemes providing remission of state levies on garment exports and made-up exports.
The interim rebate rates are as follows:
* **Garments (General Rebate):** 0.39% of FOB value of exports for all goods covered under Schedule I of Notification No. 12020032016IT, dated August 13, 2016.
* **Garments (Special Advance Authorization Scheme):** 0.23% of FOB value of exports when the fabric (including interlining only) has been imported duty-free under the Special Advance Authorization Scheme, for all goods covered under Schedule II of Notification No. 12020032016IT, dated August 13, 2016.
* **Made-ups:** 0.39% of FOB value of exports for all goods covered under Schedule III of Notification No. 12015472016IT, dated March 15, 2017.
The final rates, effective from July 1, 2017, will be notified later based on the recommendations of the Drawback Committee, and benefits received under the interim rates will be adjusted in the final claim.
The notification was issued by Pushpa Subrahmanyam, Additional Secretary, Ministry of Textiles.
Key Entities Referenced
Ministry of Textiles: The Indian government ministry responsible for formulating policy and coordinating regulations regarding the textile industry.
New Delhi: The location of the Ministry of Textiles, and place of publication for the Gazette of India notification.
Rebate of State Levies (ROSL) Scheme: A scheme for remission of state levies on export of garments through the mechanism of rebate which was subsequently extended to madeups.
Goods and Services Taxes: A value-added tax levied on most goods and services sold for domestic consumption.
Garments and Madeups: Goods that are eligible for the ROSL scheme.
Special Advance Authorization Scheme: A scheme where fabric is imported duty free.
Drawback Committee: Committee that makes recommendations to be notified later for final rate effective from 1.7.2017.
Pushpa Subrahmanyam: Addl. Secy who notified the scheme.
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EXTRAORDINARY
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PART I—Section 1
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PUBLISHED BY AUTHORITY
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No. 158] NEW DELHI, TUESDAY, JUNE 27, 2017/ASHADHA 6, 1939
वस्(cid:7074) मं(cid:7074)ालय
अिधसचू ना
नई िदल्ल ी, 27 जून, 2017
गारमट्(cid:7286) स और मडे अप्स के िनयार्त के अतं गतर् राज्य लिेवय(cid:7298) की छूट की दर(cid:7298) के िलए अिधसचू ना
(वष र्2017 की अिधसचू ना सख्ं य ा)
फा. स.ं 14/26/2016-आईटी.—रोजगारपरक टेक्स टाइल और अपरै ल क्षे(cid:7074) म (cid:7286)रोजगार सृजन को बढ़ावा दने े के िलए सधु ार हते ु
उपाय शुरू करने और गारम(cid:7286)ट पर राज् य लेिवय(cid:7298) की छूट के िलए एक नई योजना के अनुमोदन के िलए भारत सरकार के िनणर्य के अनसु रण
म(cid:7286), वस् (cid:7074) मं(cid:7074)ालय न ेछूट की व्य वस्थ ा के माध् यम से गारम(cid:7286)ट के िनयार्त पर राज् य लेिवय(cid:7298) की छूट (cid:7079)दान करन ेके िलए योजना अिधसूिचत की
ह।ै इस योजना म(cid:7286) तत्प श् चात मेडअप् स क्षे(cid:7074) को शािमल कर िलया था। गारमट्(cid:7286) स और मडे अप् स के िनयातर् पर राज्य लिेवय(cid:7298) की छूट सबं धं ी
योजना के अंतगर्त दो योजना(cid:7312) का िवलय िकया जा रहा ह ै(इसके बाद इस ेआरओएसएल योजना कहा गया है)।
1. 01.07.2017 से वस् त ु एव ं सेवा कर (जीएसटी) लाग ू होन े के पश् चात आरओएसएल योजना की अंतिरम दर(cid:7286) िनम्न िलिखत
अनुसार अिधसूिचत की गई ह:(cid:7289)
(क) गारमट्(cid:7286) स पर सामान् य छूट दर(cid:7286): वस् (cid:7074) मं(cid:7074)ालय के िदनांक 13 अगस् त, 2016 की अिधसूचना संख् या 12020/03/2016-
आईटी के साथ सलं ग न् अनुसचू ी I के अंतगतर् शािमल सभी वस् तुए ं: िनयार्त के एफओबी मूल् य का 0.39%।
(ख) िवशेष अि(cid:7061)म (cid:7079)ािधकरण योजना के अंतगतर् जब केवल फैि(cid:7081)क (इंटरलाइिनंग सिहत) का शुल्क मुक्त आयात िकया गया,
गारम(cid:7286)ट्स के िनयार्त के िलए दर(cid:7286) लाग:ू वस्(cid:7074) मं(cid:7074)ालय के िदनाकं 13 अगस्त , 2016 की अिधसूचना संख् या
12020/03/2016-आईटी के साथ सलं ग् न अनुसचू ी II के अतं गर्त शािमल सभी वस् तुएं : िनयातर् के एफओबी मूल् य
का 0.23%।
(ग) मडे अप्स के िनयातर् के िलए लाग ूदर(cid:7286): वस् (cid:7074) मं(cid:7074)ालय के िदनाकं 15 माचर् 2017 की अिधसूचना सख्ं या 12015/47/2016-
आईटी के साथ सलं ग् न अनसु ूची III के अंतगतर् शािमल सभी वस् तुए ं: िनयार्त के एफओबी मूल् य का 0.39%।
2. (cid:7071)ाबैक सिमित की िसफािरश(cid:7286) (cid:7079)ाप् त होन े पर बाद म(cid:7286) अिधसूिचत की जाने वाली दर(cid:7286) 01.07.2017 से लाग ू अंितम दर ह(cid:7298)गी और
अंतिरम दर के अतं गर्त (cid:7079)ाप् त हुए लाभ अंितम दावा म(cid:7286) समायोिजत िकए जाएंगे।
पुष्पा सु(cid:7081)मण्यम, अपर सिचव
3935 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC. 1]
MINISTRY OF TEXTILES
NOTIFICATION
New Delhi, the 27th June, 2017
NOTIFICATION FOR RATES OF REBATE OF STATE LEVIES UNDER EXPORT OF GARMENTS AND
MADEUPS SCHEME
(Notification No. of 2017)
F. No. 14/26/2016-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 garments, 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. This scheme was subsequently
extended to madeups. The two scheme are being merged under the Scheme for Rebate of State Levies on Export of
Garments and Madeups. (hereinafter referred to as the ROSL Scheme).
1. The interim rates for the ROSL Scheme after introduction of Goods and Services Taxes with effect from
1.7.2017 are hereby notified as under:
(a) Rates on general Rebate on garments: All goods covered under Schedule I annexed to notification
No. 12020/03/2016-IT of Ministry of Textiles dated 13th August 2016: 0.39% of FOB value of exports.
(b) Rates applicable for exports of garments when the fabric (including interlining) only has been imported
duty free under Special Advance Authorization Scheme: All goods covered under Schedule II annexed to
Notification No.12020/03/2016-IT of Ministry of Textiles dated 13th August 2016: 0.23% of FOB value of
exports.
(c) Rates applicable for export of madeups: All goods covered under Schedule III annexed to Notification
12015/47/2016-IT of Ministry of Textiles dated 15th March 2017: 0.39% of FOB value of exports.
2. The rates to be notified later, on receiving the recommendations of Drawback Committee shall be final rate
effective from 1.7.2017 and benefits received under the interim rate shall be adjusted in the final claim.
PUSHPA SUBRAHMANYAM, Addl. Secy.
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and Published by the Controller of Publications, Delhi-110054.