Scheme for rebate of State and Central Taxes and Levies on Export of Apparel and Garments and Made ups RoSCTL

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-10022024-251984 EXTRAORDINARY PART I-Section 1 PUBLISHED BY AUTHORITY No. 31] NEW DELHI, FRIDAY, FEBRUARY 9, 2024/MAGHA 20, 1945 MINISTRY OF TEXTILES NOTIFICATION New Delhi, the 9th February, 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-TTP.—In pursuance of the decision of the Government of India to rebate all embedded State and Central Taxes and Levies on export of garments and made-ups to enhance competitiveness of these sectors, the Ministry of Textiles has notified continuation of Scheme for Rebate of State and Central Taxes and Levies (ROSCTL) upto 31st March 2026 vide notification No. 12015/11/2020-TTP dated 08.02.2024. 2. The rates of RoSCTL Scheme were notified vide notification no. 14/26/2016-IT (Vol.II) dated 8.3.2019 and the rate of Flexible Intermediate Bulk Containers (FIBC) as per notification dated 08.03.2019 was 'NIL'. 3. As per recommendation of RoDTEP Committee, the revised rate of FIBC is as under: CHAPTER - 63 OTHER MADE UP TEXTILES ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS +-------------------+---------------------------------------+------+-------------+--------------------+ | Tariff Item | Description of goods | Unit | Rates (in %) | Cap per unit in | | (HS Code) | | | | Rs. | +===================+=======================================+======+=============+====================+ | 1 | 2 | 3 | 4 | 5 | +-------------------+---------------------------------------+------+-------------+--------------------+ | 6305 3200 | Flexible Intermediate Bulk | Kg | 2.3 | Rs.3.7 per kg | | | Containers (FIBC) | | | | +-------------------+---------------------------------------+------+-------------+--------------------+ 4. Ministry of Textiles accepts the recommendation of RoDTEP Committee and notify the change in rate of FIBC under RoSCTL from 'NIL' to 2.3% subject to a cap of Rs 3.7 per Kg, applicable from the date of this Gazette Notification. The scheme shall be implemented by Department of Revenue (DoR) with end to end digitization for issuance of transferable Duty Credit Scrip and accordingly DoR shall make necessary changes in the system to enable issue of scrips under RoSCTL against export of FIBC. SHUBHRA, Trade Advisor