Rebate of State and Central Taxes and Levies (RoSCTL)
Introduction
RoSCTL: RoSCTL stands for the Scheme for Rebate of State and Central Taxes and Levies on Export of Garments and Made ups. It has been introduced as a replacement of previous “Rebate of State Levies (RoSL) Scheme” to rebate all embedded State and Central Taxes and Levies on garments and made-ups to enhance competitiveness of these sectors.
The benefit under this scheme is available for apparel/garments (under Chapter 61 and 62) and Made-ups (under Chapter 63) in exclusion of RoDTEP for these Chapters with the rates, as notified by the Ministry of Textiles vide Notification no.14/26/2016-IT dated 08th March 2019.
Effective
The RoSCTL Scheme was introduced by the Ministry of Textiles vide Notification. No. 14/26/2016-IT (VOL.II) dated 07.03.2019. The Scheme came into effect from 07.03.2019.
RoSCTL Scheme remain in force
The Rebate of State and Central Taxes and Levies (RoSCTL) Scheme shall remain in force up to 31st of March 2024.
Applicability
Exporters of garments/Apparels and made-ups manufactured in India are eligible to take benefit under this scheme except entities/ IECs under the Denied Entity List of the DGFT. Further RoSCTL benefit is available.
Subject to the facts that the exporter has not claimed RoDTEP benefits. Such exporter may either be the merchant or manufacturer exporter. However, such goods should have been directly exported by such person.
Transferability
The scrips would be transferable to any other person having a valid IEC and valid ICEGATE Registration
Utilization of Scrips
E-scrips issued under RoDTEP scheme would be utilized for payment of duty of Customs leviable under First Schedule to the Customs Tariff Act, 1975 i.e., Basic Customs Duty. It cannot be utilized towards payment of any other taxes like IGST, Compensation Cess etc. upon the import of goods.
categories under the Scheme
Products manufactured or exported by any of the units situated in Free Trade Zone (FTZ), Export Processing Zones (EPZ) or Special Economic Zone (SEZ).
Goods which have been taken into use after manufacture (Second Hand Goods).
Products manufactured partly or wholly in a warehouse under section 65 of Customs Act, 1962 (i.e., MOOWR etc).
Products manufactured or exported in discharge of export obligation against advance authorisation or Duty-Free Import Authorization (DFIA) or Special Advance Authorisation issued under a duty exemption scheme of relevant Foreign Trade Policy.
Goods manufactured partly or wholly in a warehouse.
Deemed exports under Foreign Trade Policy.
Goods subject to minimum export price or export duty.
Procedure
To avail of the benefits under ROSCTL scheme exporter has to make a claim for ROSCTL in the shipping bill by making a declaration.
Based on the declarations in the Shipping Bill, the eligible ROSCTL will be processed by Customss.
Post filling of Gateway EGM (Export general Manifest) in respect of the processed shipping bills, the ROSCTL Scrolls with all individual Shipping Bills for admissible amount would be generated and made available in the users account at ICEGATE.
The IEC holder who has registered on ICEGATE with the help of DSC can create a RoSCTL credit ledger account under the Credit Ledger tab.