Cir(010)/2024-February 09, 2024

Committee:

Dear Sirs/Madam,

Sub.: Continuation of Scheme for Rebate of State and Central Taxes and Levies on Export of Apparel/Garments and Made-ups (RoSCTL) – reg.

Members are aware that to rebate all embedded State and Central Taxes and Levies on the export of garments and made-ups and to enhance competitiveness of these sectors, the 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) which was in force up to 31.03.2020 and later extended till 31st March 2024 on exports of Apparel/Garments (Chapters-61 & 62) and Made-ups (Chapter-63.

As per the Ministry of Textiles Notification no ‘F. No. 12015/11/2020-TTP’ dated 8^th February 2024, the RoSCTL scheme has now extended for 2 years beyond 1st April 2024 and up to 31st March 2026 for apparel/garments (under Chapters 61 and 62) and Made-ups (under Chapter 63) in exclusion of RoDTEP for these Chapters.

Ministry of Textiles has also notified that Rates under the scheme shall be subject to review as per periodicity to be decided separately by the Ministry of Textiles and Ministry of Finance and a committee will also be constituted to ensure that the expenditure under these Schemes do not exceed the allocation amount.

The scheme shall be implemented by the Department of Revenue with end-to-end digitization for the issuance of transferable Duty Credit Scrip, which will be maintained in an electronic ledger in the Customs system. Duty Credit Scrip under the RoSCTL Scheme shall be issued without insisting on the realization of export proceeds.

The detailed notification in this regard is attached for the kind consideration of respected members.

Placed for your kind information.

Thanking you,

Yours faithfully,

 

(Chandrima Chatterjee)

Secretary General