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(RoSCTL) Rebate of State and Central Taxes and levies

Rebate of State and Central Taxes and levies (RoSCTL) System

Scheme Information
Sl No Particulars Meanings / Definitions
1 RoSCTL Definition Rebate of State, Central Taxes and Levies
2 RoSCTL Purpose To rebate all embedded State and Central Taxes and Levies on apparel / garments (Ch - 61, 62) and made-ups (Ch - 63)
3 Period (Effective Date) w.e.f. 07-03-2019 to 31-03-2020
w.e.f. 01-01-2021 to 31-03-2024
4 Last date for filing of Application 31-12-2021 (For Exports Period from 07-03-2019 to 31-03-2020)
5 Mode of Application Online
6 Benefit % on FOB Value of Exports
7 Condition Realisation of Sale proceeds within time period allowed by RBI, as per FEMA, 1999 (not necessarily required e-BRC at the time of claiming RoSCTL)
8 Quantum of Incentive Rates with value caps notified for products covered under Ch - 61, 62, 63 :
  • Schedule 1 : Rates of State taxes & levies - Apparel and Made-ups
  • Schedule 2 : Rates of Embedded Central levies - Apparel and Made-ups
  • Schedule 3 : Rates of Special AA - State taxes & levies - Apparel Exports (including lining)
  • Schedule 4 : Rates of Special AA -Embedded Central levies - Apparel Exports (including lining)
9 Nature of Rebate e-Scrips (Exports from 01-01-2021)
10 Usage of e-Scrips Only for payment of Basic Customs Duty
11 Validity of e-Scrips One year from the date of its generation
12 Transferability Freely Transferable to another IEC holder who has e-ledger (entire duty credit amount at a time, part amount not allowed)
13 Initial Cost / Financial Implication Govt Fees for IEC, Digital Certificate Cost, ICEGATE Registration Cost, Credit Ledger Creation, Consultancy Service Charges
14 Liability Over-Claim / Claim based on Mis-declaration / Non-realisation of Export proceedings / Foreign Exchange, Customs may call back RoSCTL Claim alongwith penal interest as applicable.
Procedure / Compliance
SN Check Points
1 Mandatory Intent Declaration / Scheme Code / Scheme Reward Column on Shipping Bill to claim RoSCTL, if not cannot Claim.

Benefit

1 RoSCTL Rebate is a Percentage (%) on SB FOB Value, with a value cap per unit of the Exported Product (if applicable)

How to Claim

1 Application in ANF - 4R
Ineligible Categories / Supplies
1 Export of imported goods covered under para 2.46 of FTP
2 Export through transhipment (exports originating in third country)
3 Goods subject to Minimum Export price or Export duty
4 Goods which are restricted / prohibited for export under Schedule 2 of Export Policy in ITC (HS)
5 Deemed Exports
6 Goods manufactured or exported by any of the units situated in SEZ / FTWZ / EPZ
7 Goods manufactured or supplied by units in DTA to SEZ / FTWZ
8 Goods for which claim of any duty credit is not filed in a shipping bill or bill of export in the customs automated system
9 Products manufactured party / wholly in warehouse as provided in Section 65 of the Customs Act
10 Goods exported in discharge of export obligation against Advance Authorisation / DFIA
11 Goods manufactured / exported by a unit licensed in 100% EOU
12 Goods manufactured in SEZ / FTWZ / EOU / EPZ and exported through DTA unit
13 Goods availing the benefit of Notification No. 32/1997 - Customs dated 01 April 1997
14 Goods taken into use after manufacture or reconditioned / upgraded / worn / used clothes

Challenging Grounds / Critical Stages in RoSCTL Scheme

1 Mismatch of Export Product Description
2 Mismatch of Export Product ITC (HS) Code
3 Non-endorsement of Scheme Code in Export Invoice, Shipping Bill / Bill of Export
4 Non-endorsement of Intent Declaration as per guidelines in Export Invoice, Shipping Bill / Bill of Export
Checklist - RoSCTL
Master Documents (One-time Requirement)
Sl No Document Type
1 IEC Copy
2 Aadhaar Copy
3 PAN Copy
4 Valid Digital Certificate - Class III Combo with encryption
5 Authorization letter (in case account is registered in name of employee, not required in case of Director)
RoSCTL List