Continuation of pre-GST rates of Rebate of State Levies (RoSL) for transition period of three months i.e. 1.7.2017 to 30.9.2017 for Export of Garments and textile made-up articles
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Rebate of State Levies continuation restores pre-GST rates for garment exports during transition; revised undertakings required. Pre-GST RoSL rates for garment and textile exports are restored for 1.7.2017-30.9.2017. Exporters must submit a revised undertaking in the EDI shipping bill format (from 5.8.2017); exporters of shipments from 1.7.2017-4.8.2017 who could not file electronically must submit the manual annexed undertaking to Customs. The undertaking confirms no other claim for the specified State levies or State/Integrated GST and includes an ICC declaration where applicable. EPCs will assist; sanctioning officers must ensure payment on receipt of the undertaking. The EDI will apply MoT-notified RoSL rates at scroll generation irrespective of amounts in shipping bills.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rebate of State Levies continuation restores pre-GST rates for garment exports during transition; revised undertakings required.
Pre-GST RoSL rates for garment and textile exports are restored for 1.7.2017-30.9.2017. Exporters must submit a revised undertaking in the EDI shipping bill format (from 5.8.2017); exporters of shipments from 1.7.2017-4.8.2017 who could not file electronically must submit the manual annexed undertaking to Customs. The undertaking confirms no other claim for the specified State levies or State/Integrated GST and includes an ICC declaration where applicable. EPCs will assist; sanctioning officers must ensure payment on receipt of the undertaking. The EDI will apply MoT-notified RoSL rates at scroll generation irrespective of amounts in shipping bills.
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