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Government of India
Ministry of Finance, Department of Revenue
Central
Board of Excise & Customs
Drawback Division
Circular No. –
34/2017-Customs
Dated 9th August, 2017
To
Principal Chief Commissioners/Principal Directors General
Chief Commissioners/Directors General.
Principal Commissioners/Commissioners.
all under CBEC
Madam/Sir,
Subject – Continuation of pre- GST rates of Rebate of State Levies (RoSL) for
transition period of three months i.e. 1st July, 2017 to 30th Sep, 2017 for Export of
Garments and textile made-up articles.
Attention is drawn to Ministry’s Circular Nos. 43/2016-Customs dated
31st Aug, 2016,
08/2017-Customs dated 20th March, 2017 and
28/2017-Customs dated 6th July, 2017
regarding implementation of Ministry of Textiles’ (MoT) Scheme for Rebate of
State Levies (RoSL) for export of garments and textile made-up articles.
2. In this regard, it is to bring to your notice that MoT has issued
Notification No. 12020/3/2016-IT (Pt.) dated 31st July, 2017 restoring the pre- GST
RoSL rates that were revised downwards w.e.f. 1st July, 2017. This has been made
effective for a transition period of three months i.e. 1st July, 2017 to 30th Sep, 2017.
The notification may be downloaded from website egazette.nic.in and perused.
These RoSL rates can be claimed on the basis of revised undertaking to be
provided by exporter in terms of aforesaid Notification.
3. For all
exports with let export order dates on or after 1st July, 2017 for which RoSL is
claimed, exporter has to submit the undertaking in the revised format that has
been suitably included in the EDI shipping bill w.e.f. 5th Aug, 2017. Considering
that exports have already been made in period 1st July, 2017 to 4th Aug, 2017, for which
the revised undertaking is not possible to be furnished electronically along
with the shipping bills already filed, exporters need to submit an undertaking
to the Customs in the manual format as annexed to this Circular. This could be a
single undertaking covering export products in the various shipping bills of the
exporter. The revised undertaking shall be irrespective of
declaration/undertaking, if any, given earlier.
4. In terms of
discussions held in MoT, Export Promotion Councils shalt assist exporters to
file such undertaking. The officer/s sanctioning the RoSL should ensure that the
amount is paid upon such undertaking being submitted by an exporter. The
exporters may also be suitably advised by the Customs to file their undertaking
at the earliest for this period.
5. It may be noted that the rates of
RoSL as notified by MoT shall be applied by EDI System at the time of scroll
generation for RoSL. Thus irrespective of the RoSL amount appearing in Shipping
Bills, exporter will be eligible for RoSL amount as per rates notified by MoT.
No separate claim is required to be filed by the exporter.
6. Suitable
Public Notice and Standing Order should be issued for guidance of the trade and
officers. Any difficulty faced should be intimated to the Board.
EncL as above.
Yours faithfully,
(Dipin Single)
OSD (Drawback)
TeL 23341480
Annexure
Undertaking for claiming Rebate of State Levies rate w.e.f 1st July, 2017 to
30th Sep, 2017
I/We, M/s. …………………………., IEC No ……………. and address …………………….. hereby give an
undertaking that in respect of export products covered under Shipping Bill Nos.
………………… dated ………………….. on which Rebate of State Levies (RoSL) rate is claimed,
I have not claimed or shall not claim credit/rebate/refund/reimbursement of
these specific State Levies and State Goods and Services Tax and/or Integrated
Goods and Services Tax under any other mechanism and I am eligible for the
rebate claimed for. Further, declare that an Internal Complaints Committee
(ICC), where applicable, in pursuance of the Sexual Harassment of Women at
workplace (Prevention, Prohibition and Redressal) Act. 2013 has been
constituted.
Signature, date and seal of exporter
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