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REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-03102024-257666
EXTRAORDINARY
PART I-Section 1
PUBLISHED BY AUTHORITY
No. 285]
NEW DELHI, TUESDAY, OCTOBER 1, 2024/ASVINA 9, 1946
6414 GI/2024
MINISTRY OF TEXTILES
NOTIFICATION
New Delhi, the 1st October, 2024
Scheme for Rebate of State and Central Taxes and Levies on Export of Apparel/Garments and Made-ups
(ROSCTL)
F. No. 12014/01/2023-ТТР.-In continuation of this Ministry's Notification No. 12014/01/2023-TTP dated
09.02.2024 and Notification No. 12014/01/2023-TTP dated 19.02.2024 notified change in rate of Flexible
Intermediate Bulk Containers (FIBC) under RoSCTL from ‘NIL' to 2.3% subject to a cap of Rs 3.7 per Kg.
As per recommendation of RoDTEP Committee vide its report dated 26.06.2024, the break up of Central and State
Levy on FIBC under RoSCTL are notified as under:
Schedule 1: Rates of State taxes and levies
CHAPTER-63
OTHER MADE UP TEXTILES ARTICLES; SETS;
WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
+-----------------+-----------------------------------+-----------+----------------------+--------------------------+
| Tariff Item | Description of goods | Unit | Revised Rates (in %) | Revised cap per unit in Rs. |
| (Drawback) | | | | |
+=================+===================================+===========+======================+==========================+
| 1 | 2 | 3 | 4 | 5 |
+-----------------+-----------------------------------+-----------+----------------------+--------------------------+
| 6305 | Sacks and bags, of a kind used | | | |
| | for the packing of goods | | | |
+-----------------+-----------------------------------+-----------+----------------------+--------------------------+
| 630501 | Flexible Intermediate Bulk | Kg | 1.36% | 2.2/kg |
| | Containers (FIBC) | | | |
+-----------------+-----------------------------------+-----------+----------------------+--------------------------+
Schedule 2: Rates of embedded Central levies
CHAPTER-63
OTHER MADE UP TEXTILES ARTICLES; SETS;
WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
+-----------------+-----------------------------------+-----------+----------------------+--------------------------+
| Tariff Item | Description of goods | Unit | Revised Rates (in %) | Revised cap per unit in Rs. |
| (Drawback) | | | | |
+=================+===================================+===========+======================+==========================+
| 1 | 2 | 3 | 4 | 5 |
+-----------------+-----------------------------------+-----------+----------------------+--------------------------+
| 6305 | Sacks and bags, of a kind used | | | |
| | for the packing of goods | | | |
+-----------------+-----------------------------------+-----------+----------------------+--------------------------+
| 630501 | Flexible Intermediate Bulk | Kg | 0.94% | 1.5/kg |
| | Containers (FIBC) | | | |
+-----------------+-----------------------------------+-----------+----------------------+--------------------------+
SHUBHRA, Trade Advisor
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
AMIT KUMAR
JAISWAL
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