MINISTRY OF TEXTILES
New Delhi, the 28th September, 2017
SCHEME FOR REBATE OF STATE LEVIES ON EXPORT OF GARMENTS
AND MADE UPS- POST GST INTERIM RATES OF ROSL
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 supersession of Ministry of Textiles’ Notification No 14/26/2016-IT dated 27.06.2017, Notification No.12020/3/2016-IT(Pt.) dated 31.07.2017 and Notification No.12020/03/2016-IT dated 04.11.2016 (pre-GST) read with Notification No.12020/03/2016-IT dated 13.08.2016 for Garments and Notification No.12015/47/2016-IT dated 15.03.2017 for Made-ups, the interim rates effective from 01.10.2017 under the ROSL Scheme for export of garments, garments under AA-AIR and made-ups textiles articles are being hereby notified as Schedules-I, II and III respectively of this Notification. The final rates shall be notified on receiving the recommendations of the Drawback Committee and shall be effective from 1.10.2017. The benefits received by the exporter under the interim rate shall be adjusted in the final claim.
3. In pursuance of revised list of taxes/levies considered 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 and Duty on electricity used in manufacture as accumulated from stage of Cotton/MMF fibre till garment/made up stage”.
4. The exporter may claim RoSL rates for export of garments, garments under AA-AIR and made-ups textiles articles which are being hereby notified as Schedules-I, II and III respectively of this Notification provided he 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.