Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups (RoSCTL) - Customs - Public Notice No. 23/2019

GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF CUSTOMS (PORT) CUSTOM HOUSE, 15/1, STRAND ROAD, KOLKATA 700001 F. No.S34M-193/2018 Dbk Dated: 15.03.2019 Public Notice No. 23/2019 Subject: - Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups (RoSCTL). Attention of the Exporters, Custom House Brokers and all Members of Trade is directed towards Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups (RoSCTL). (Refer Circular No. 10/2019-Customs dated 12.03.2019 by CBIC-enclosed). 2. 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 Il) 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 Il) 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 is enclosed. 3. In view of the above, claims under the erstwhile RoSL scheme are to be processed for Shipping Bill with Let Export Order (LEO) date upto 6.3.2019 only. Directorate General of Systems and Data Management, CBIC has already been advised to make necessary changes in the System. 4. 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. 5. Difficulties, if any, faced in the implementation of this Public Notice may be brought to the notice of the undersigned. (Manish Chandra) Commissioner of Customs (Port)