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        Customs

        Subject: 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-reg.

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        Rebate of State Levies continuation restores pre-GST rates; exporters must submit revised undertaking for transitional claims. Continuation of pre-GST Rebate of State Levies (ROSL) rates applies for the transition period 1 July 2017 to 30 September 2017; claims are allowable on the basis of a revised undertaking. The revised undertaking format was included in the EDI shipping bill from 5 August 2017; exporters with shipments dated 1 July to 4 August 2017 must submit a manual undertaking (single undertaking may cover multiple shipping bills). EDI will apply MOT notified ROSL rates at scroll generation irrespective of shipping bill ROSL amounts and no separate claim is required.
                          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; exporters must submit revised undertaking for transitional claims.

                                Continuation of pre-GST Rebate of State Levies (ROSL) rates applies for the transition period 1 July 2017 to 30 September 2017; claims are allowable on the basis of a revised undertaking. The revised undertaking format was included in the EDI shipping bill from 5 August 2017; exporters with shipments dated 1 July to 4 August 2017 must submit a manual undertaking (single undertaking may cover multiple shipping bills). EDI will apply MOT notified ROSL rates at scroll generation irrespective of shipping bill ROSL amounts and no separate claim is required.


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