MINISTRY OF TEXTILES

NOTIFICATION

New Delhi, the 8th March, 2019

Scheme to Rebate State and Central Embedded Taxes and Levies to Support the Textile Sector

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

Download Full Text of the Notification with Schedules

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