MANU/TEXT/0010/2019

Ministry : Ministry of Textiles

Notification No. : 14/26/2016-IT(Vol.II)(Part II)

Date of Notification : 02.05.2019

Date of Publication : 02.05.2019

Notification/ Circulars Referred : Notification No. 14/26/2016-IT (Vol.II) dated 8.3.2019 MANU/TEXT/0008/2019;Notification No. 45/2016-Customs, dated 13th August, 2016 MANU/CUST/0068/2016

Industry: Textile

Citing Reference:
Notification No. 14/26/2016-IT (Vol.II) dated 8.3.2019 MANU/TEXT/0008/2019  Referred

Notification No. 45/2016-Customs, dated 13th August, 2016 MANU/CUST/0068/2016  Referred

Scheme for Rebate of State and Central Taxes and Levies

F. No. 14/26/2016-IT(Vol.II)(Part II).--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, 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 vide notification dated 07.03.2019.

2. In continuation of the aforesaid notification, nature of rebate, mechanism of issue of scrips, over-claim/ claim based on mis-declaration and procedure for recovery under RoSCTL are hereby notified as follows:-

(a) Nature of Rebate

Scrips shall be granted under the Scheme for Rebate of State and Central Taxes and Levies. The Scrips and goods imported/ domestically procured against them shall be freely transferable. The Scrips can be used for:

(i) Payment of Basic Customs Duty and Additional Customs Duty specified under sections 3 (1), 3 (3) and 3 (5) of the Customs Tariff Act, 1975 for import of inputs or goods, including capital goods, as per DoR Notification, except items listed in Appendix 3A of FTP 2015-2020.

(ii) Payment of Central excise duties on domestic procurement of inputs or goods.