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Date: 09-Feb-2024 Category: Extra Ordinary State: Union Government Country: India

Scheme for rebate of State and Central Taxes and Levies on Export of Apparel and Garments and Made ups RoSCTL

Issued by Ministry of Textiles · Office of the Textile Commissioner

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Executive Summary & Key Takeaways

What it means

  • The notification pertains to the Scheme for Rebate of State and Central Taxes and Levies on Export of Apparel/Garments and Made-ups (RoSCTL).

Key Changes

  • The RoSCTL scheme, which provides a rebate on all embedded State and Central Taxes and Levies on the export of garments and made-ups, has been extended until March 31, 2026.
  • The rate for Flexible Intermediate Bulk Containers (FIBC) under the RoSCTL scheme has been revised from 'NIL' to 2.3% with a cap of Rs. 3.7 per kg.
  • The revised rate for FIBC is effective from February 9, 2024, the date of the notification.
  • The Department of Revenue (DoR) will implement the scheme with end-to-end digitization for the issuance of transferable Duty Credit Scrips.
  • The Department of Revenue (DoR) will make necessary changes in the system to enable the issuance of scrips under RoSCTL against the export of FIBC.

Impact Analysis

Exporters of Garments and Made-ups

  • Need to stay updated with the digitization process implemented by the Department of Revenue (DoR) for the issuance of Duty Credit Scrips.

Exporters of Flexible Intermediate Bulk Containers (FIBC)

  • Need to coordinate with the Department of Revenue (DoR) for the issuance of scrips under RoSCTL against FIBC exports.

Department of Revenue (DoR)

  • Required to make necessary changes in the system to enable the issuance of scrips under RoSCTL against the export of FIBC.

Government

  • May need to monitor the implementation and effectiveness of the scheme.

Key Entities Referenced

Ministry of Textiles: The ministry responsible for notifying the continuation of the RoSCTL scheme and the revised rate for FIBC. Department of Revenue (DoR): The department responsible for implementing the RoSCTL scheme with end-to-end digitization and issuing transferable Duty Credit Scrips. RoDTEP Committee: The committee that recommended the revised rate of FIBC under the RoSCTL scheme. RoSCTL Scheme: Scheme for Rebate of State and Central Taxes and Levies on Export of Apparel/Garments and Made-ups
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-10022024-251984 xxxGIDHxxx CG-DL-E-10022024-251984 xxxGIDExxx असाधारण EXTRAORDINARY भाग I—खण्ड 1 PART I—Section 1 प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 31] नई दिल्ली, िुक्रवार, फरवरी 9, 2024/माघ 20, 1945 No. 31] NEW DELHI, FRIDAY, FEBRUARY 9, 2024/MAGHA 20, 1945 वस्ट्र मरं ालय अजधसचू ना नई दिल्ली, 9 फरवरी, 2024 अपरै ल/गारमट्ें स और मेड-अप्स के जनयाता पर राज्य और केंद्रीय करों और लजे वयों की छूट योिना (आरओएससीटीएल) फा. स.ं 12014/01/2023-टीटीपी.—इन क्षेरों की प्रजतस्ट्पधाात्मकता बढाने के जलए गारमेंटस और मेड-अप्स के जनयाात पर सभी अंतर्नजा ित राज्य एवं केंद्रीय करों और लेजवयों की छूट िेने के भारत सरकार के जनणाय के अनुसरण में, वस्ट्र मंरालय द्वारा दिनांक 08.02.2024 की अजधसूचना संख्या 12015/11/2020-टीटीपी के माध्यम से राज्य एवं केंद्रीय करों और लेजवयों की छूट (आरओएससीटीएल) योिना को दिनांक 31 माचा, 2026 तक िारी रखा गया िै। 2. आरओएससीटीएल योिना की िरें दिनांक 8.3.2019 की अजधसूचना संख्या14/26/2016-आईटी (खंड II) के माध्यम से अजधसूजचत की गईं और दिनांक 08.03.2019 की अजधसूचना के अनुसार फ्लेजससबल इंटरमीजडएट बल्क कंटेनसा (एफआईबीसी) की िर 'िून्य' थी। 3. आरओडीटीईपी सजमजत की जसफाररि के अनुसार ,एफआईबीसी की संिोजधत िर जनम् न प्रकार ि:ै अध्याय - 63 अन्य मेड अप वस्ट्र मि;ें सेट्स; वॉना स लोंदिंग और वॉना टेस सटाइल आटीकल् स;रैग्स टैररफ मि माल का जववरण इकाई िरें (% में) प्र जत यूजनट अजधकतम रु. (एचएस कोड) 1 2 3 4 5 6305 3200 फ्लेजससबल इंटरमीजडएट बल्क कंटेनर दकलोग्राम 2.3 3.7 रुपये प्रजत दकलो (एफआईबीसी) 904 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC.1] 4. वस्ट्र मंरालय आरओडीटीईपी सजमजत की जसफाररि को स्ट्वीकार करता ि ै और आरओएससीटीएल के तित एफआईबीसी की िर में पररवतान को 'िून्य' स े 2.3% तक अजधसूजचत करता िै, िो 3.7 रुपये प्रजत दकलोग्राम की सीमा के अध्य धीन ि ै और रािपर में इस अजधसूचना की तारीख से लागू िोगी। यि योिना रािस्ट्व जवभाग ( डीओआर ) द्वारा िस्ट्तांतरणीय ड्यूटी क्रेजडट जस्ट्क्रप िारी करने के जलए िुरू से अंत तक जडजिटलीकरण के साथ कायााजन्वत की िाएगी और तिनुसार रािस्ट्व जवभाग(डीओआर) एफआईबीसी के जनयाात के सापेक्ष आरओएससीटीएल के तित जस्ट्क्रप िारी करने में सक्षम बनाने के जलए प्रणाली में आवश्यक पररवतान करेगा । िुभ्रा, व्यापार सलािकार MINISTRY OF TEXTILES NOTIFICATION New Delhi, the 9th February, 2024 Scheme for Rebate of State and Central Taxes and Levies on Export of Apparel/Garments and Made-ups (RoSCTL) F. No. 12014/01/2023-TTP.—In pursuance of the decision of the Government of India to rebate all embedded State and Central Taxes and Levies on export of garments and made-ups to enhance competitiveness of these sectors, the Ministry of Textiles has notified continuation of Scheme for Rebate of State and Central Taxes and Levies (RoSCTL) upto 31st March 2026 vide notification No. 12015/11/2020-TTP dated 08.02.2024. 2. The rates of RoSCTL Scheme were notified vide notification no. 14/26/2016-IT (Vol.II) dated 8.3.2019 and the rate of Flexible Intermediate Bulk Containers (FIBC) as per notification dated 08.03.2019 was ‘NIL’. 3. As per recommendation of RoDTEP Committee, the revised rate of FIBC is as under: CHAPTER – 63 OTHER MADE UP TEXTILES ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS Tariff Item Description of goods Unit Rates (in %) Cap per unit in (HS Code) Rs. 1 2 3 4 5 6305 3200 Flexible Intermediate Bulk Kg 2.3 Rs.3.7 per kg Containers (FIBC) 4. Ministry of Textiles accepts the recommendation of RoDTEP Committee and notify the change in rate of FIBC under RoSCTL from ‘NIL’ to 2.3% subject to a cap of Rs 3.7 per Kg, applicable from the date of this Gazette Notification. The scheme shall be implemented by Department of Revenue (DoR) with end to end digitization for issuance of transferable Duty Credit Scrip and accordingly DoR shall make necessary changes in the system to enable issue of scrips under RoSCTL against export of FIBC. SHUBHRA, Trade Advisor 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.

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