MINISTRY OF TEXTILES
New Delhi, the 8th March, 2019
No.14/26/2016-IT (Vol.H) – In pursuance of the decision of the Government of India to rebate all embedded State and Central Taxes and Levies on garments and made-ups to enhance competitiveness of these sectors, the Ministry of Textiles has notified the scheme for Rebate of State and Central Taxes and Levies (RoSCTL) on export of garments and made-ups through a scrip based system.
2. The rates of RoSCTL Scheme are hereby notified as Schedules 1, 2, 3 and 4 of this notification. The rates under this scheme will come into effect from 07.03.2019 i.e. the date of the Notification of scheme guidelines published vide notification No.14/26/2016- IT (Vol.II) dated 07.03.2019 and shall remain in force up to 31.03.2020. The Schedule 1 and 2 are the rates of State and Central taxes and levies respectively, for apparel and made-ups. Schedules 3 and 4 are the rates of State and Central taxes and levies respectively, applicable for apparel exports when the fabric (including interlining) only has been imported duty free under Special Advance Authorization Scheme.
3. This notification is in supersession of Ministry of Textiles notification No. 14/26/2016-IT dated 24.11.2017.
ADITI DAS ROUT, Trade Advisor
Schedule 1: Rates of State taxes and levies
Schedule 2: Rates of embedded Central levies
Schedule 3: Rates of AA- State taxes and levies
Schedule 4: Rates of AA-embedded Central levies