MINISTRY OF TEXTILES
New Delhi, the 24th November, 2017
SCHEME FOR REBATE OF STATE LEVIES (RoSL) ON EXPORT OF GARMENTS AND MADE UPS—POST GST RATES NOTIFIED
No. 14/26/2016-IT.—In pursuance of the decision of the Government of India to initiate measures for reforms to boost employment generation in the employment intensive textiles and apparel sector, the Ministry of Textiles has notified the schemes for Remission of State Levies on export of garments and made ups through the mechanism of rebate. The two schemes have been merged under the Scheme for Rebate of State Levies on Export of Garments and Made-ups (hereinafter referred to as the RoSL Scheme).
2. In pursuance of list of taxes/levies determined for calculation of RoSL rates post GST, definition of rebate of state levies under clause 3.5 of scheme guidelines of RoSL for garments and made-ups notified vide Notification No.12020/03/2016-IT dated 12.8.2016 and vide Notification No.12015/47/2016-IT dated 3.1.2017 respectively is being amended and the same may now be read as:
“3.5 Rebate of State Levies shall be understood to comprise VAT on fuel used in transportation (raw materials, finished goods and factory workers), VAT on fuel used in generation of captive power, Mandi tax on purchase of cotton, duty on electricity used in manufacture as accumulated from stage of Cotton/MMF fibre till garment/made up stage, stamp duties on export documents and SGST on inputs used in production of cotton and embedded SGST in purchases from unregistered dealers”.
3. In supersession of Ministry of Textiles’ Notification No 14/26/2016-IT dated 28.09.2017 the exporter may claim RoSL rates for export of garments, made-ups and AA-RoSL for garments as hereby notified in the attached Schedule of RoSL rates for Garments, Schedule of RoSL rates for made-up textile articles and Schedule of RoSL rates for Garments under AA-AIR combination. These rates shall be effective from 01.10.2017.
4. The exporter shall have to give an undertaking that he has not claimed or shall not claim credit / rebate / refund / reimbursement of these specific state levies under any other mechanism.