| Date: |
12-03-2019
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| Notification No: |
Circular No. 10/ 2019-Customs
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
F.No.605/7/2019-DBK |
| Subject: |
Scheme for Rebate of State and Central taxes and Levies on export of garments and made-ups (RoSCTL)
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Circular No. 10/ 2019-Customs
F.No.605/7/2019-DBK
Government of India
Ministry of Finance, Department of Revenue
Central Board of Indirect Taxes & Customs
Drawback Division
Dated 12th March, 2019
To
All Principal Chief Commissioners/Chief Commissioners
of Customs/Customs (Preventive)/Customs & Central Tax
All Principal Directors General/Directors General under CBIC
Madam/Sir,
Subject: - Scheme for Rebate of State and Central Taxes and Levies on export
of garments and made-ups (RoSCTL).
Ministry of Textiles (MoT) has notified a new scheme called Scheme for Rebate of
State and Central Taxes and Levies on export of garments and made-ups (hereinafter
referred to as RoSCTL) vide notification No. 14/26/2016-IT (Vol II) dated 7.3.2019. The
new scheme has come into effect from 7.3.2019. Rates of rebate under RoSCTL have
been notified by MoT vide notification No. 14/26/2016-IT (Vol II) dated 8.3.2019. Existing
Rebate of State Levies (RoSL) scheme for garments and made-ups has been
discontinued w.e.f. 7.3.2019. The notification may be downloaded from website
egazette.nic.in and perused.
2. In view of the above, claims under the erstwhile RoSL scheme are to be processed
for shipping bills with Let Export Order (LEO) date upto 6.3.2019 only. Directorate
General of Systems and Data Management has already been advised to make necessary
changes in the System. Field formations under your jurisdiction may be instructed
accordingly.
3. It is to point out that under the RoSCTL, the benefit to exporters shall be given by
DGFT in form of Merchandise Exports from India Scheme (MEIS) type duty credit scrips.
Detailed procedure for claiming benefit under the RoSCTL, issuance of scrips and their
usage is being worked out. Till finalisation of such details, in the transition period, it has
been decided that claims filed under the existing scheme codes for the erstwhile RoSL
scheme will be treated as claims filed under RoSCTL scheme.
4. 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
Yours faithfully,
(Dipin Singla)
OSD (Drawback)
Tel. 23341480
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