Scheme for Rebate of State and Central Taxes and Levies on export of garments and made ups (RoSCTL) - CBEC's Customs Manual 2023 - Customs

..... 10. Scheme for Rebate of State and Central Taxes and Levies on export of garments and made ups (RoSCTL). 10.1 RoSCTL is a Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups notified by Ministry of Textiles (MoT), which has come into effect from 07.03.2019, discontinuing the existing Rebate of State Levies (RoSL) scheme for garments and made-ups. Under this Scheme, the benefit to exporters shall be given by DGFT in form of Merchandise Exports from India Sch .....

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Scheme for Rebate of State and Central Taxes and Levies on export of garments and made ups (RoSCTL) - CBEC s Customs Manual 2023 - Customs

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..... 020 has notified the scheme for Additional Ad-hoc Incentive of upto 1% of FoB value to be given to such exports of garments and made- ups. Under the RoSCTL and Additional Ad-hoc Incentive schemes, the rebate will be granted by DGFT in the form of electronic duty credit scrips similar to the scrips issued under MEIS. The benefit under the two schemes will be given in single electronic scrip to be utilized for payment of duties of Customs and Central Excise. The scrips issued under the schemes wil .....

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Scheme for Rebate of State and Central Taxes and Levies on export of garments and made ups (RoSCTL) - CBEC s Customs Manual 2023 - Customs

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