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Schemes for Rebate of State and Central Taxes and Levies (RoSCTL) and Additional Ad-hoc Incentive for export of garments and made-ups

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..... To All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)/Customs & Central Tax and All Principal Directors General/Directors General under CBIC Madam/Sir, Subject: - Schemes for Rebate of State and Central Taxes and Levies (RoSCTL) and Additional Ad-hoc Incentive for export of garments and made-ups. As you are aware, Government had notified the scheme for Reba .....

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..... 016-IT (Vol.ll) dated 08.03.2019. Following the discontinuation of ROSL scheme and introduction of the RoSCTL scheme w.e.f. 07.03.2019, the Board had issued Circular No. 10/2019-Customs dated 12.03.2019 for guidance of field formations and the trade. In continuation of MoT's aforesaid notification dated 07.03.2019, MoT' s Notification No 14/26/2016-IT(Vol.ll)(Part II) dated 02.05.2019 elab .....

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..... itional Ad-hoc Incentive of upto 1% of FoB value to be given to such exports of garments and madeups. 1.4 Under their said PN dated 29.01.2020, DGFT has revised paragraphs 4.95 and 4.96 of Handbook of Procedures (HBP) to provide for procedure to apply for incentive, recovery mechanism etc. under RoSCTL and Additional Ad-hoc Incentive schemes. 1.5 Copies of the above-cited notifications of MoT ar .....

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..... vided in Board's Circular No. 11/2019-Customs dated 09.04.2019. The benefit of RoSCTL scheme shall be available for export of garments and made-ups with Let Export Order (LEO) dates from 07.03.2019 to 31.03.2020, while for Additional Ad-hoc Incentive scheme, the benefit shall be available for exports with LEO dates from 07.03.2019 to 31.12.2019. 3. In pursuance of the above referred developme .....

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